BR-E-01 - Exempt line needs an exempt VAT breakdown
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code E (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) with VAT category code (BT-118) equal to E.
BR-E-01 - Exempt line needs an exempt VAT breakdown
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code E (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) with VAT category code (BT-118) equal to E.
What this rule checks
When an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) carries the VAT category code E (BT-151, BT-95 or BT-102), the invoice must contain exactly one VAT breakdown (BG-23) with VAT category code (BT-118) equal to E.
How to fix it
Add exactly one VAT breakdown (BG-23) with BT-118 = E (exempt from VAT).
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules