BR-E-10 - Exempt: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Exempt from VAT" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-E-10 - Exempt: exemption reason required
A VAT breakdown (BG-23) with the category code (BT-118) "Exempt from VAT" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
What this rule checks
A VAT breakdown (BG-23) with the category code (BT-118) "Exempt from VAT" must have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
How to fix it
Add a VAT exemption reason text (BT-120) or reason code (BT-121) to 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