BR-S-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-S-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)BR-S-10 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-118, BT-121, BT-120.
What this rule requires
For each VAT breakdown (cac:TaxSubtotal) whose VAT category has cbc:ID equal to S and whose tax scheme identifier is VAT (case-insensitive), the rule requires that the cac:TaxCategory contains neither a cbc:TaxExemptionReason nor a cbc:TaxExemptionReasonCode. The test uses not(...) and not(...), so both elements must be absent; if either is present, the document fails validation.
How to fix
In every cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory where cbc:ID is S and cac:TaxScheme/cbc:ID is VAT, remove the cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode elements. If an exemption needs to be stated, do not use standard rate in that breakdown; set cbc:ID to a VAT category code that permits exemption data.
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-S-10.
Validate an invoice against these rules · All release changes