BR-E-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-E-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode)BR-E-10 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-23, BT-118, BT-121, BT-120.
What this rule requires
In a VAT breakdown (cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory) where the VAT category code cbc:ID is E ("Exempt from VAT") and the tax scheme is VAT, the invoice must contain either a VAT exemption reason text (cbc:TaxExemptionReason, BT-120) or a VAT exemption reason code (cbc:TaxExemptionReasonCode, BT-121). The test is exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode), so at least one of these child elements must be present. If neither element exists, the document fails validation.
How to fix
Inside each applicable cac:TaxCategory with cbc:ID = E and cac:TaxScheme/cbc:ID = VAT, add either a cbc:TaxExemptionReason element (VAT exemption reason text, BT-120) or a cbc:TaxExemptionReasonCode element (VAT exemption reason code, BT-121). The rule only checks that one of them exists; it does not restrict the value. If the invoice has multiple exempt VAT categories, apply this to each one.
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-10.
Validate an invoice against these rules · All release changes