Text description of the VAT exemption reason for the allowance/charge at document level.
Required when the allowance/charge is VAT exempt to explain the exemption reason.
Required when BT-96 indicates VAT exemption (code E) according to German VAT law.
/Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:TaxExemptionReason/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:ExemptionReasonExempt under §4 Nr. 8 UStGZero-rated exportReverse charge appliesAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA✗ InvalidOur AI-powered Invoice Converter automatically handles all XRechnung requirements, including proper field validation.