BR-E-09 - Exempt: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Exempt from VAT", the VAT category tax amount (BT-117) must be 0.
BR-E-09 - Exempt: VAT category amount must be zero
In a VAT breakdown (BG-23) where the category code (BT-118) is "Exempt from VAT", the VAT category tax amount (BT-117) must be 0.
What this rule checks
In a VAT breakdown (BG-23) where the category code (BT-118) is "Exempt from VAT", the VAT category tax amount (BT-117) must be 0.
How to fix it
Set the VAT category tax amount (BT-117) to 0 for the exempt breakdown.
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