BR-E-10

Exempt (E): exemption reason missing

Raw

What does this error mean?

A VAT breakdown of category E (exempt) must contain an exemption reason as text (BT-120) or code (BT-121, VATEX).

How to fix it

UBL: <cbc:TaxExemptionReason> or <cbc:TaxExemptionReasonCode> in the TaxCategory. CII: ram:ExemptionReason(-Code) in ApplicableTradeTax.

Affected fields

Validate your invoice for free

The Billhorse validator checks XRechnung, ZUGFeRD and Factur-X right in your browser — your file is never uploaded.

Open the validator

← All validation rules
Rule source: EN 16931 / XRechnung (KOSIT) or Billhorse check (BH-*).