# BT-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.

- validate
- convert

## 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

- Exempt under §4 Nr. 8 UStG
- Zero-rated export
- Reverse charge applies

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

Required when the line item is VAT exempt.

- [BT-151 Invoice line VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoice line VAT category rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)
- [BT-186 Invoice line VAT exemption reason code](/resources/xrechnung/bt-186-invoice-line-vat-exemption-reason-code)

## 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

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:ApplicableTradeTax/ram:ExemptionReason
```

## Validation 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.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)