fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-118BT-120BT-121
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).
The Exempt from VAT (E) VAT breakdown group has no exemption reason. This category charges no VAT, so the invoice has to say on what grounds.
Add a VAT exemption reason text (BT-120) or reason code (BT-121) to that BG-23 group. The VATEX code list has one code per situation: VATEX-EU-AE reverse charge, VATEX-EU-IC intra-community, VATEX-EU-G export, VATEX-EU-O outside scope, and the article-based codes for exemptions.
CII — context $VATE
(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)
UBL — context /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode)
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.