# BR-E-9 — Exempt (E): VAT amount must be 0

> https://billhorse.com/en/rules/br-e-9/

## What does this error mean?

In a VAT breakdown of category E (exempt from VAT), the VAT amount (BT-117) must equal 0.

## How to fix it

Set the VAT amount of the E category to 0 and state the exemption reason (BT-120/121).