Reference
Markdown exportBT-121 VAT Exemption Reason Code
A coded reason for VAT categories E, AE, K, G, or O, taken from the allowed code list. Do not use it for S, Z, L, or M.
Quick answer
Taxes and totals
VAT treatment, tax breakdowns, and document totals that validators check closely.
Quick actions
In plain language
A coded reason for VAT categories E, AE, K, G, or O, taken from the allowed code list. Do not use it for S, Z, L, or M.
A coded reason for VAT categories E, AE, K, G, or O, taken from the allowed code list. Do not use it for S, Z, L, or M.
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
Provide BT-120 or BT-121 for E, AE, K, G, and O. If you use BT-121, select an allowed code. Do not provide either field for S, Z, L, or M.
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-AF-10, BR-AG-10, BR-CL-22
Examples in context
Lets receiving systems process exempt and special VAT treatments without relying only on free text.
Provide BT-120 or BT-121 for E, AE, K, G, and O. If you use BT-121, select an allowed code. Do not provide either field for S, Z, L, or M.
Valid Examples
- VATEX-EU-AE
- VATEX-EU-IC
- VATEX-EU-O
Invalid Examples
- 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
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-AF-10
BR-AF-10
BR-AG-10
BR-AG-10
BR-CL-22
BR-CL-22
Next step
Check whether your XRechnung sets BT-121 correctly
Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-CL-22, BR-AE-10. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.
Free, no account needed. XML file up to 2 MB.
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
Provide BT-120 or BT-121 for E, AE, K, G, and O. If you use BT-121, select an allowed code. Do not provide either field for S, Z, L, or M.