Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
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).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-10/
Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL
Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.
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.
On the E VAT breakdown, provide an exemption reason code (BT-121) or an exemption reason text (BT-120).
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A VAT breakdown category code is E and both the exemption reason text and the exemption reason code are absent.
Passes the stated condition. That breakdown includes an exemption reason text (BT-120) or an exemption reason code (BT-121).
Copied from the source. Not reimplemented on this page.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode)
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