BR-S-10 - Standard rated breakdown must not state an exemption reason
A VAT breakdown (BG-23) with category "Standard rated" must not contain a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-S-10 - Standard rated breakdown must not state an exemption reason
A VAT breakdown (BG-23) with category "Standard rated" must not contain 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 category "Standard rated" must not contain a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
How to fix it
Remove the exemption reason text (BT-120) and exemption reason code (BT-121) from the standard-rated 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-S-01A standard-rated line needs a standard-rated VAT breakdownBR-S-02Standard rated: seller tax ID requiredBR-S-03Standard rated (allowance): seller tax ID requiredBR-S-04Standard rated (charge): seller tax ID requiredBR-S-05Standard rated: line VAT rate must be positiveBR-S-06Standard rated (allowance): VAT rate must be positive
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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