EN 16931 core rules
BR-AE-10: VAT exemption reason (BT-120) is required for this VAT category
What this rule requires
VAT exemption reason (BT-120) is required for this VAT category.
ExampleEN 16931 (UBL)
An invoice built like a valid one, except for this:
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0.00</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>The validator says: VAT category AE has no exemption reason. Give a reason code, a written reason, or both.
How to fix it
Add a VAT exemption reason code, a written reason, or both, to the VAT breakdown for this category.
Frequently asked questions
- What does BR-AE-10 mean?
- VAT exemption reason (BT-120) is required for this VAT category. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).
- How do I fix BR-AE-10?
- Add a VAT exemption reason code, a written reason, or both, to the VAT breakdown for this category. In UBL the element is /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason.
Runs under these profiles
- EN 16931 (UBL)
- Peppol BIS 3.0
- XRechnung 3.0 (UBL)
Element path
- VAT exemption reason (BT-120)UBL /
Invoice/ cac:TaxTotal/ cac:TaxSubtotal/ cac:TaxCategory/ cbc:TaxExemptionReasonCII / CrossIndustryInvoice/ SupplyChainTradeTransaction/ ApplicableHeaderTradeSettlement/ ApplicableTradeTax/ ExemptionReasonRead from what WorkAlio's CII parser accepts — there is no CII writer yet, so this path is not independently verified the way the UBL path is.
VAT category
This rule checks VAT category AE — VAT reverse charge.