fatalEN 16931EN 16931 business ruleCIIUBLBG-20BG-21BG-23BG-25BT-102BT-118BT-151BT-95
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
The invoice has at least one line, allowance or charge with VAT category Exempt from VAT (E), but the VAT breakdown (BG-23) has no group for that category.
Add a VAT breakdown group (BG-23) with VAT category code E and its taxable amount (BT-116) — the sum of the net amounts in that category. Set the VAT rate (BT-119) to 0 and the VAT category tax amount (BT-117) to 0 (BR-E-09), and add a reason — BR-E-10 requires either an exemption reason code (BT-121) or exemption reason text (BT-120). Omitting it is the usual second failure. Unlike the categories below, the wording is yours to choose. A category code used anywhere on the invoice needs exactly one matching VAT breakdown group (BG-23) — the breakdown is a summary per category, not per line.
CII — context /rsm:CrossIndustryInvoice
(count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='E'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='E'])))
UBL — context /ubl:Invoice | /cn:CreditNote
((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']))
Nothing is stored, and the whole invoice is checked, not just this rule. A PDF only works if it is Factur-X / ZUGFeRD — a PDF with the invoice XML inside it.