Reference
Markdown exportBR-E-10 Exempt VAT breakdown needs an exemption reason code or text
A VAT breakdown (BG-23) with VAT category code (BT-118) "Exempt from VAT" (E) shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
Problem Description
A VAT breakdown (BG-23) with VAT category code (BT-118) "Exempt from VAT" (E) shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
ERROR
XRechnung 3.0
Context and Significance
VAT exemption (category E) must state its legal basis, so EN16931 requires either a coded or free-text exemption reason on the exempt breakdown; codes come from the VATEX list validated by BR-CL-22.
Solution
Add a cac:TaxCategory/cbc:TaxExemptionReasonCode (BT-121) from the VATEX code list or a cbc:TaxExemptionReason free text (BT-120) to the exempt breakdown.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt breakdown with BT-121 = VATEX-EU-132 or BT-120 = "Exempt under Art. 132 VAT Directive"
Invalid Examples
Use these points as the practical checks for this section.
- Exempt breakdown (BT-118 = E) with neither BT-120 text nor BT-121 code
Code Examples
<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>
<cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Exempt under Article 132 VAT Directive</cbc:TaxExemptionReason>
</cac:TaxCategory>
</cac:TaxSubtotal><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>