{
  "id": "BR-E-10",
  "country": "EU",
  "syntax": "ubl",
  "group": "exemption",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "A VAT breakdown (BG-23) with VAT Category code (BT-118) \"Exempt from VAT\" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode)",
  "meaning": "A VAT breakdown whose category is \"Exempt from VAT\" must include a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120). The published test checks that one of those elements exists. The statement does not require a particular wording.",
  "fix": "On the E VAT breakdown, provide an exemption reason code (BT-121) or an exemption reason text (BT-120).",
  "example_fail": "A VAT breakdown category code is E and both the exemption reason text and the exemption reason code are absent.",
  "example_pass": "That breakdown includes an exemption reason text (BT-120) or an exemption reason code (BT-121).",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-10/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}