Reference
Markdown exportBT-185 Invoice line VAT exemption reason text
Text description of the VAT exemption reason for the invoice line.
Quick answer
Text description of the VAT exemption reason for the invoice line.
Line items
The goods or services on each invoice line, including quantities, prices, and VAT.
Quick actions
In plain language
Text description of the VAT exemption reason for the invoice line.
Text description of the VAT exemption reason for the invoice line.
Required when the line item is VAT exempt.
What you usually enter here
Free text explanation
Typical valid values include: Exempt under §4 Nr. 8 UStG, Zero-rated export, Reverse charge applies
Required when BT-151 indicates VAT exemption according to applicable VAT law.
What goes wrong often
Avoid values like: , AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Relevant rule codes: BR-2
Examples in context
Required when the line item is VAT exempt.
Required when BT-151 indicates VAT exemption according to applicable VAT law.
Valid Examples
Use these points as the practical checks for this section.
- Exempt under §4 Nr. 8 UStG
- Zero-rated export
- Reverse charge applies
Invalid Examples
Use these points as the practical checks for this section.
- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
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-185
Data Type:
text
Cardinality:
0..1
Requirement:
Optional
Max Length:
500 characters
Since Version:
Optional
XML Implementation
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:ApplicableTradeTax/ram:ExemptionReasonValidation Rules
BR-2
BR-2
Why the standard cares about this field
Business Context
Required when the line item is VAT exempt.
Legal Requirement
Required when BT-151 indicates VAT exemption according to applicable VAT law.