# BR-S-10 Standard-rated VAT breakdown must not carry an exemption reason

A VAT breakdown (BG-23) with VAT category code (BT-118) "Standard rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

## Problem Description

A VAT breakdown (BG-23) with VAT category code (BT-118) "Standard rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

> **ERROR**: XRechnung 3.0

## Context and Significance

This EN16931 rule prevents a standard-rated (category S) breakdown from carrying an exemption reason, which would contradict the fact that VAT is being charged.

## Solution

Remove cbc:TaxExemptionReasonCode (BT-121) and cbc:TaxExemptionReason (BT-120) from the standard-rated TaxCategory; an exemption reason only belongs to VAT-exempt categories (E, AE, K, G, O), not to standard-rated or zero-rated breakdowns.

- validate
- convert

## Valid Examples

- BG-23 with BT-118 = S, BT-119 = 19 and no BT-120 or BT-121

## Invalid Examples

- BG-23 with BT-118 = S but carrying BT-120 = "Exempt supply"

## Code Examples

### Valid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal>
```

### Invalid XML
```
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent>
    <cbc:TaxExemptionReason>Exempt supply</cbc:TaxExemptionReason>
  </cac:TaxCategory>
</cac:TaxSubtotal>
```

## Affected Fields

- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)
- [BT-120 VAT exemption reason text](/resources/xrechnung/bt-120-vat-exemption-reason-text)
- [BT-121 VAT exemption reason code](/resources/xrechnung/bt-121-vat-exemption-reason-code)

## Related Rules

- [BR-S-1](/resources/kosit-validator-errors/br-s-1-standard-rated-line-requires-standard-rated-vat-breakdown)
- [BR-Z-10](/resources/kosit-validator-errors/br-z-10-zero-rated-no-exemption-reason)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required)

## 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.