BR-Z-10 - Zero rated breakdown must not state an exemption reason
A VAT breakdown (BG-23) with category "Zero rated" must not contain a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-Z-10 - Zero rated breakdown must not state an exemption reason
A VAT breakdown (BG-23) with category "Zero 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 "Zero 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 zero-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
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules