Attestwire

Rule reference

BR-E-10 A VAT breakdown with category E (exempt from VAT) must have a VAT exemption reason code (BT-121) or reason text (BT-120)

A VAT breakdown with category E (exempt from VAT) must have a VAT exemption reason code (BT-121) or reason text (BT-120). Unlike reverse charge or export, "exempt" has no single standard wording — the exemption is granted by a specific provision, and the buyer and the auditor both need to know which one you are relying on.

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-120 / 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:

TeachingError
{
  "rule": "BR-E-10",
  "field": [
    "BT-120",
    "BT-121"
  ],
  "severity": "fatal",
  "message": "A VAT breakdown with category E (exempt from VAT) must have a VAT exemption reason code (BT-121) or reason text (BT-120). Unlike reverse charge or export, \"exempt\" has no single standard wording — the exemption is granted by a specific provision, and the buyer and the auditor both need to know which one you are relying on.",
  "fix": "Set vatExemptionReasons.E to the statutory reason, ideally naming the provision, e.g. \"Steuerbefreit nach §4 Nr. 21 UStG\" or \"Exempt under Article 132 of Directive 2006/112/EC\".",
  "example": "\"vatExemptionReasons\": { \"E\": \"Exempt under Article 132(1)(i) of Directive 2006/112/EC\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason",
  "docsUrl": "https://attestwire.com/rules/BR-E-10"
}

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

the shape this field expects
"vatExemptionReasons": { "E": "Exempt under Article 132(1)(i) of Directive 2006/112/EC" }

The fix

Set vatExemptionReasons.E to the statutory reason, ideally naming the provision, e.g. "Steuerbefreit nach §4 Nr. 21 UStG" or "Exempt under Article 132 of Directive 2006/112/EC".

All 58 rules →

Nearby: BR-G-02 — A line uses VAT category G (Export outside the EU), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11); BR-E-05 — A line uses VAT category E (Exempt from VAT), so the invoiced item VAT rate (BT-152) must be 0, but it is 19; BR-G-05 — A line uses VAT category G (Export outside the EU), so the invoiced item VAT rate (BT-152) must be 0, but it is 19.

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

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