BR-E-09: VAT category tax amount must be zero for Exempt from VAT (E)

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">5.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0.00</cbc:Percent>
    <cbc:TaxExemptionReason>Exempt supply</cbc:TaxExemptionReason>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

The validator says: In VAT category E, VAT category tax amount (BT-117) must be zero.

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official text.

[BR-E-09]-The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 13, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

This usually happens when a line was moved to this VAT category after the breakdown was calculated, so the breakdown kept the old rate and amount. Recalculating the breakdown from the invoice lines — E-Invoice Converter's "Fix automatically" does this — sets VAT category tax amount to zero.

Frequently asked questions

What does BR-E-09 mean?

VAT category tax amount must be zero for Exempt from VAT (E). The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-E-09?

This usually happens when a line was moved to this VAT category after the breakdown was calculated, so the breakdown kept the old rate and amount. Recalculating the breakdown from the invoice lines — E-Invoice Converter's "Fix automatically" does this — sets VAT category tax amount to zero. In UBL the element is ⁦/Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount⁩.