BR-E-10
EN 16931
FATAL
Official rule text
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).
What this error means
This is a VAT category rule for Exempt from VAT. When any line, allowance or charge uses this category, the standard requires a matching, internally consistent VAT breakdown (seller identifiers, category rates, taxable and tax amounts).
How to fix it
- Check every line using this VAT category against the requirement in the rule text.
- Make sure the VAT breakdown (BG-23) contains exactly one entry for this category, with consistent rate and amounts.
- For exemption-style categories, provide the exemption reason text or code where required.
Related rules
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