Reference
Markdown exportBT-121 VAT Exemption Reason Code
A coded reason for a VAT exemption or special VAT treatment, using the allowed VAT exemption reason code list.
Quick answer
A coded reason for a VAT exemption or special VAT treatment, using the allowed VAT exemption reason code list.
Taxes and totals
VAT treatment, tax breakdowns, and document totals that validators check closely.
Quick actions
In plain language
A coded reason for a VAT exemption or special VAT treatment, using the allowed VAT exemption reason code list.
A coded reason for a VAT exemption or special VAT treatment, using the allowed VAT exemption reason code list.
Lets receiving systems process exempt and special VAT treatments without relying only on free text.
What you usually enter here
Code from the VAT exemption reason code list
Typical valid values include: VATEX-EU-AE, VATEX-EU-IC, VATEX-EU-O
When present, the code must use the EN 16931 allowed VAT exemption reason code list.
What goes wrong often
Avoid values like: AE, REVERSE_CHARGE, 0
Relevant rule codes: BR-AE-10, BR-E-10, BR-G-10, BR-IC-10, BR-O-10, BR-S-10, BR-Z-10, BR-CL-22
Examples in context
Lets receiving systems process exempt and special VAT treatments without relying only on free text.
When present, the code must use the EN 16931 allowed VAT exemption reason code list.
Valid Examples
Use these points as the practical checks for this section.
- VATEX-EU-AE
- VATEX-EU-IC
- VATEX-EU-O
Invalid Examples
Use these points as the practical checks for this section.
- AE
- REVERSE_CHARGE
- 0
XML mapping and field facts
Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.
Field ID:
BT-121
Data Type:
code
Cardinality:
0..1
Requirement:
Optional
Since Version:
Conditional when a coded VAT exemption reason is provided
XML Implementation
/Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCodeValidation Rules
BR-AE-10
BR-AE-10
BR-E-10
BR-E-10
BR-G-10
BR-G-10
BR-IC-10
BR-IC-10
BR-O-10
BR-O-10
BR-S-10
BR-S-10
BR-Z-10
BR-Z-10
BR-CL-22
BR-CL-22
Why the standard cares about this field
Business Context
Lets receiving systems process exempt and special VAT treatments without relying only on free text.
Legal Requirement
When present, the code must use the EN 16931 allowed VAT exemption reason code list.