BR-E-10 — E-Invoice Validation Rule & Fix

Fixture ID: noSellerTaxId_E · XPath: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason

1. Why This Rule Triggers (Diagnostic Message)

A VAT breakdown with category E (exempt from VAT) must have a VAT exemption reason code (BT-121) or reason text (BT-120). Unlike reverse charge or export, "exempt" has no single standard wording — the exemption is granted by a specific provision, and the buyer and the auditor both need to know which one you are relying on.

2. How to Fix BR-E-10

Set vatExemptionReasons.E to the statutory reason, ideally naming the provision, e.g. "Steuerbefreit nach §4 Nr. 21 UStG" or "Exempt under Article 132 of Directive 2006/112/EC". A VATEX code in vatExemptionReasonCodes.E satisfies the rule on its own, and is the machine-checkable form: "VATEX-EU-132-1I" for education.

3. Valid Code / Payload Example

"vatExemptionReasons": { "E": "Exempt under Article 132(1)(i) of Directive 2006/112/EC" }