BR-CL-22 The VAT exemption reason code (BT-121) supplied for category "E" is "NOT-A-VATEX", which is not in the CEF VATEX list (88 codes)
The VAT exemption reason code (BT-121) supplied for category "E" is "NOT-A-VATEX", which is not in the CEF VATEX list (88 codes). BT-121 is the machine-readable half of the exemption: BT-120 tells a human why no VAT was charged, and this code tells a tax administration which article of the VAT Directive the exemption rests on. Free text, a directive article written out longhand, or a national code that is not in the VATEX list will all fail. Unusually, the comparison is case-insensitive — the schematron upper-cases the value first — so case is the one thing that cannot be the problem here.
This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.
- Business term
BT-121- Severity
fatal
What the library returns
The exact object in result.errors when this rule fires.
Generated by running @attestwire/en16931, not transcribed:
{
"rule": "BR-CL-22",
"field": "BT-121",
"severity": "fatal",
"message": "The VAT exemption reason code (BT-121) supplied for category \"E\" is \"NOT-A-VATEX\", which is not in the CEF VATEX list (88 codes). BT-121 is the machine-readable half of the exemption: BT-120 tells a human why no VAT was charged, and this code tells a tax administration which article of the VAT Directive the exemption rests on. Free text, a directive article written out longhand, or a national code that is not in the VATEX list will all fail. Unusually, the comparison is case-insensitive — the schematron upper-cases the value first — so case is the one thing that cannot be the problem here.",
"fix": "Set vatExemptionReasonCodes[\"E\"] to a VATEX code — for category E that is normally \"VATEX-EU-132-1B\" or another article-specific code such as \"VATEX-EU-132-1A\", since an exempt supply is exempt under a named article. Leave the code unset and supply only vatExemptionReasons text if none of the codes fits.",
"example": "\"vatExemptionReasonCodes\": { \"E\": \"VATEX-EU-132-1B\" }",
"xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode",
"docsUrl": "https://attestwire.com/rules/BR-CL-22"
}
xpath locates the element in the generated UBL document,
which is where a KoSIT or Peppol validator will report the same problem.
A passing value
"vatExemptionReasonCodes": { "E": "VATEX-EU-132-1B" }The fix
Set vatExemptionReasonCodes["E"] to a VATEX code — for category E that is normally "VATEX-EU-132-1B" or another article-specific code such as "VATEX-EU-132-1A", since an exempt supply is exempt under a named article. Leave the code unset and supply only vatExemptionReasons text if none of the codes fits.