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) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-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 "Zero rated" must not include a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120). The official message says "Zero rated". The published test is not((cbc:TaxExemptionReason) or (cbc:TaxExemptionReasonCode)) where the category code is Z.
Remove the exemption reason code and the exemption reason text from the Z breakdown.
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 Z and an exemption reason text or an exemption reason code is present.
Passes the stated condition. That breakdown's category code is Z and both the exemption reason text and the exemption reason code are absent.
Copied from the source. Not reimplemented on this page.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
not((cbc:TaxExemptionReason) or (cbc:TaxExemptionReasonCode))
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