# BT-186 Invoice line VAT exemption reason code

Coded reason for VAT exemption of the invoice line.

## Quick answer

Coded reason for VAT exemption of the invoice line.

> **Line items**: The goods or services on each invoice line, including quantities, prices, and VAT.

- validate
- convert

## In plain language

Coded reason for VAT exemption of the invoice line.

Coded reason for VAT exemption of the invoice line.

Standardized coding for VAT exemption reasons.

## What you usually enter here

VAT exemption reason code from EU code list

Typical valid values include: VATEX-EU-79-C, VATEX-EU-132, VATEX-EU-309

Optional/required depending on tax category and business scenario.

## What goes wrong often

Avoid values like: , exempt, E, 999

Relevant rule codes: BR-2

## Examples in context

Standardized coding for VAT exemption reasons.

Optional/required depending on tax category and business scenario.

## Valid Examples

- VATEX-EU-79-C
- VATEX-EU-132
- VATEX-EU-309

## Invalid Examples

- exempt
- E
- 999

## Related Fields

Standardized coding for VAT exemption reasons.

- [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-185 Invoice line VAT exemption reason text](/resources/xrechnung/bt-185-invoice-line-vat-exemption-reason-text)

## 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-186

### Data Type:
code

### Cardinality:
0..1

### Requirement:
Optional

### Max Length:
20 characters

### Since Version:
Optional

## XML Implementation

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

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

## Validation Rules

### BR-2
BR-2

## Why the standard cares about this field

### Business Context
Standardized coding for VAT exemption reasons.

### Legal Requirement
Optional/required depending on tax category and business scenario.

## 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)