Free text explaining why no VAT is charged (e.g. "Reverse charge"). Required for categories E, AE, G and K (alternatively code BT-121); forbidden for S and Z.
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonram:ApplicableTradeTax/ram:ExemptionReason Part of BG-23 VAT breakdown
BR-S-10 Standard rate (S): no exemption reason allowedBR-Z-10 Zero rated (Z): no exemption reason allowedBR-E-10 Exempt (E): exemption reason missingBR-AE-10 Reverse charge (AE): exemption reason missingBR-G-10 Export (G): exemption reason missingBR-IC-10 Intra-community (K): exemption reason missingThe Billhorse validator checks XRechnung, ZUGFeRD and Factur-X right in your browser — your file is never uploaded.
Open the validator ← All EN 16931 terms
Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.