Rule reference

PEPPOL-EN16931-P0105 You set vatExemptionReasonCodes.E to "VATEX-EU-O", which attaches the VAT exemption reason code (BT-121) "VATEX-EU-O" to the VAT breakdown for category E

You set vatExemptionReasonCodes.E to "VATEX-EU-O", which attaches the VAT exemption reason code (BT-121) "VATEX-EU-O" to the VAT breakdown for category E. Peppol requires that code to appear only on category O, because the code *is* a statement of the category: "VATEX-EU-O" means "Not subject to VAT", and a breakdown that says E in BT-118 and Not subject to VAT 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-P0105",
  "field": [
    "BT-121",
    "BT-118"
  ],
  "severity": "fatal",
  "message": "You set vatExemptionReasonCodes.E to \"VATEX-EU-O\", which attaches the VAT exemption reason code (BT-121) \"VATEX-EU-O\" to the VAT breakdown for category E. Peppol requires that code to appear only on category O, because the code *is* a statement of the category: \"VATEX-EU-O\" means \"Not subject to VAT\", and a breakdown that says E in BT-118 and Not subject to VAT 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.O 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\": { \"O\": \"VATEX-EU-O\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode",
  "docsUrl": "https://attestwire.com/rules/PEPPOL-EN16931-P0105"
}

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": { "O": "VATEX-EU-O" }

The fix

Either move the code — set vatExemptionReasonCodes.O 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.

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