PEPPOL-EN16931-P0104 — E-Invoice Validation Rule & Fix

Fixture ID: peppolVatexCategoryMismatch · XPath: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode

1. Why This Rule Triggers (Diagnostic Message)

You set vatExemptionReasonCodes.E to "VATEX-EU-G", which attaches the VAT exemption reason code (BT-121) "VATEX-EU-G" to the VAT breakdown for category E. Peppol requires that code to appear only on category G, because the code *is* a statement of the category: "VATEX-EU-G" means "Export outside the EU", and a breakdown that says E in BT-118 and Export outside the EU in BT-121 says two different things about one group of money. A human reader would skim past the contradiction; an automated records would post it twice, once per claim. This is a Peppol BIS Billing 3.0 profile rule: it applies because profile is "peppol-bis-3". It does not apply to the en16931, xrechnung-ubl or xrechnung-cii profiles, whose validators will accept the same document.

2. How to Fix PEPPOL-EN16931-P0104

Either move the code — set vatExemptionReasonCodes.G instead of vatExemptionReasonCodes.E — or pick a code that matches category E. The VATEX list also carries article-level codes (VATEX-EU-132-1A and its siblings) which name a provision rather than a treatment and are not constrained to any category.

3. Valid Code / Payload Example

"vatExemptionReasonCodes": { "G": "VATEX-EU-G" }