# BR-E-09 Exempt VAT category tax amount must be zero

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" (E) shall equal 0 (zero).

## Problem Description

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" (E) shall equal 0 (zero).

> **ERROR**: XRechnung 3.0

## Context and Significance

An exempt supply produces no output VAT, so the exempt category VAT amount must be exactly zero and must not contribute to the invoice VAT total.

## Solution

Set the exempt cac:TaxSubtotal/cbc:TaxAmount (BT-117) to 0.00; an exempt supply generates no VAT.

- validate
- convert

## Valid Examples

- Exempt breakdown with BT-118 = E and BT-117 = 0.00

## Invalid Examples

- Exempt breakdown with BT-118 = E but BT-117 = 95.00

## Code Examples

### Valid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">500.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

### Invalid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">500.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">95.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-117 VAT category tax amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-E-08](/resources/kosit-validator-errors/br-e-08-exempt-taxable-amount-sum)
- [BR-E-10](/resources/kosit-validator-errors/br-e-10-exempt-breakdown-reason-required)
- [BR-E-05](/resources/kosit-validator-errors/br-e-05-exempt-vat-rate-must-be-zero)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.