BR-E-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-E-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-E-05 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-152.
What this rule requires
In a UBL invoice or credit note line, or in a CII included supply chain trade line item, when the VAT category code is E (Exempt from VAT) under the VAT scheme, the VAT rate must be exactly 0. In UBL this means cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory (or cac:CreditNoteLine/...) with cbc:ID = 'E' and VAT TaxScheme must have cbc:Percent equal to 0. In CII this means ram:ApplicableTradeTax with ram:CategoryCode = 'E' and ram:TypeCode = 'VAT' must have ram:RateApplicablePercent equal to 0. The rule is fatal, so a value other than 0 causes the document to be rejected.
How to fix
Set the VAT rate for the exempt line to 0. UBL: in the relevant ClassifiedTaxCategory, set cbc:Percent to 0. CII: in the relevant ApplicableTradeTax, set ram:RateApplicablePercent to 0. Ensure the rate element is present; it cannot be empty or omitted.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-E-05.
Validate an invoice against these rules · All release changes