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Reference

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BT-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

Validate XMLConvert invoice

In plain language

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.

Where the field sits

Totals and tax
UBL 2.1 Syntax
  1. Invoice
  2. cac:TaxTotal
  3. cac:TaxSubtotal
  4. cac:TaxCategory
  5. cbc:TaxExemptionReasonCodeBT-121
CII (UN/CEFACT) Syntax
  1. rsm:CrossIndustryInvoice
  2. rsm:SupplyChainTradeTransaction
  3. ram:ApplicableHeaderTradeSettlement
  4. ram:ApplicableTradeTax
  5. ram:ExemptionReasonCodeBT-121
BT-121 belongs to the Totals and tax part of the invoice. UBL 2.1 Syntax: Invoice › cac:TaxTotal › cac:TaxSubtotal › cac:TaxCategory › cbc:TaxExemptionReasonCode. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeSettlement › ram:ApplicableTradeTax › ram:ExemptionReasonCode.

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

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

XML Implementation

UBL 2.1 Syntax
/Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode
CII (UN/CEFACT) Syntax
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCode

Validation 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.

Validate XMLConvert invoice

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Official sources and tools

KoSIT Validator
XRechnung Standard
Test Suite