fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-118BT-120BT-121
A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
The Export outside the EU (G) 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 $VATG
(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)
UBL — context /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )