[BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
Stored validation assertion
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )