All error codes › BR-E-10

BR-E-10 – VAT exemption reason missing

What the rule says

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).

How to fix it

For category E add cbc:TaxExemptionReasonCode (VATEX code) or cbc:TaxExemptionReason text.

UBL: cac:TaxCategory/cbc:TaxExemptionReasonCode

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Where it is checked in the XML

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test (XPath):

exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode)

Related rules

• BR-E-01 Exempt from VAT: VAT breakdown for this category missing
• BR-E-02 Exempt from VAT: seller VAT identifier missing
• BR-E-03 Exempt from VAT: seller VAT identifier missing (allowance)
• BR-E-04 Exempt from VAT: seller VAT identifier missing (charge)
• BR-E-05 Exempt from VAT: wrong VAT rate on a line
• BR-E-06 Exempt from VAT: wrong VAT rate on an allowance
• BR-E-07 Exempt from VAT: wrong VAT rate on a charge
• BR-E-08 Exempt from VAT: wrong taxable amount in the VAT breakdown
• BR-E-09 Exempt from VAT: wrong VAT amount in the VAT breakdown