Rule reference

PEPPOL-EN16931-P0104 You set vatExemptionReasonCodes.E to "VATEX-EU-G", which attaches the VAT exemption reason code (BT-121) "VATEX-EU-G" to the VAT breakdown for category E

You set vatExemptionReasonCodes.E to "VATEX-EU-G", which attaches the VAT exemption reason code (BT-121) "VATEX-EU-G" to the VAT breakdown for category E. Peppol requires that code to appear only on category G, because the code *is* a statement of the category: "VATEX-EU-G" means "Export outside the EU", and a breakdown that says E in BT-118 and Export outside the EU in BT-121 says two different things about one group of money. A human reader would skim past the contradiction; an automated ledger would post it twice, once per claim. This is a Peppol BIS Billing 3.0 profile rule: it applies because profile is "peppol-bis-3". It does not apply to the en16931, xrechnung-ubl or xrechnung-cii profiles, whose validators will accept the same document.

Business term

BT-121 / BT-118

Severity

fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

{
  "rule": "PEPPOL-EN16931-P0104",
  "field": [
    "BT-121",
    "BT-118"
  ],
  "severity": "fatal",
  "message": "You set vatExemptionReasonCodes.E to \"VATEX-EU-G\", which attaches the VAT exemption reason code (BT-121) \"VATEX-EU-G\" to the VAT breakdown for category E. Peppol requires that code to appear only on category G, because the code *is* a statement of the category: \"VATEX-EU-G\" means \"Export outside the EU\", and a breakdown that says E in BT-118 and Export outside the EU in BT-121 says two different things about one group of money. A human reader would skim past the contradiction; an automated ledger would post it twice, once per claim. This is a Peppol BIS Billing 3.0 profile rule: it applies because profile is \"peppol-bis-3\". It does not apply to the en16931, xrechnung-ubl or xrechnung-cii profiles, whose validators will accept the same document.",
  "fix": "Either move the code — set vatExemptionReasonCodes.G instead of vatExemptionReasonCodes.E — or pick a code that matches category E. The VATEX list also carries article-level codes (VATEX-EU-132-1A and its siblings) which name a provision rather than a treatment and are not constrained to any category.",
  "example": "\"vatExemptionReasonCodes\": { \"G\": \"VATEX-EU-G\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode",
  "docsUrl": "https://attestwire.com/rules/PEPPOL-EN16931-P0104"
}

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": { "G": "VATEX-EU-G" }

The fix

Either move the code — set vatExemptionReasonCodes.G instead of vatExemptionReasonCodes.E — or pick a code that matches category E. The VATEX list also carries article-level codes (VATEX-EU-132-1A and its siblings) which name a provision rather than a treatment and are not constrained to any category.

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.