PEPPOL-EN16931-P0108 - Exemption code VATEX-EU-D requires VAT category E
VATEX-EU-D is an exemption granted by the VAT Directive. When this code is placed in BT-121, the VAT category code (BT-118) of the breakdown must be E, the code for exempt from VAT.
PEPPOL-EN16931-P0108 - Exemption code VATEX-EU-D requires VAT category E
VATEX-EU-D is an exemption granted by the VAT Directive. When this code is placed in BT-121, the VAT category code (BT-118) of the breakdown must be E, the code for exempt from VAT. This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.
What this rule checks
VATEX-EU-D is an exemption granted by the VAT Directive. When this code is placed in BT-121, the VAT category code (BT-118) of the breakdown must be E, the code for exempt from VAT.
How to fix it
In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to E and keep the rate at zero.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: OpenPeppol BIS Billing 3.0 · Last verified: 2026-07-10
All validation rules