BR-AF-10 - IGIC breakdown must carry no exemption reason
A VAT breakdown (BG-23) whose VAT category code (BT-118) is IGIC must not carry a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-AF-10 - IGIC breakdown must carry no exemption reason
A VAT breakdown (BG-23) whose VAT category code (BT-118) is IGIC must not carry a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
What this rule checks
A VAT breakdown (BG-23) whose VAT category code (BT-118) is IGIC must not carry a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
How to fix it
Remove BT-120 and BT-121 from the IGIC VAT breakdown.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-45Each VAT breakdown needs a taxable amountBR-46Each VAT breakdown needs a tax amountBR-47Each VAT breakdown needs a category codeBR-48Each VAT breakdown needs a rate (unless not subject to VAT)BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categories
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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