BR-O-10

fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-118BT-120BT-121

A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).

Why it fails

The Not subject to VAT (O) VAT breakdown group has no exemption reason. This category charges no VAT, so the invoice has to say on what grounds.

How to fix it

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.

What the validator checks

CII — context $VATO

(ram:ExemptionReason) or (ram:ExemptionReasonCode)

UBL — context /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

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

Related rules

Part of BR-O — Not subject to VAT.

• BR-O-01
• BR-O-02
• BR-O-03
• BR-O-04
• BR-O-05
• BR-O-06
• BR-O-07
• BR-O-08
• BR-O-09
• BR-O-11
• BR-O-12
• BR-O-13
• BR-O-14

Check your own invoice against BR-O-10