# BR-E-10 — Exempt (E): exemption reason missing

> https://billhorse.com/en/rules/br-e-10/

## 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.