PEPPOL-EN16931-P0109 - Exemption code VATEX-EU-F requires VAT category E
When the VAT exemption reason code (BT-121) is VATEX-EU-F, the VAT category code (BT-118) of the corresponding breakdown must be E, which stands for exempt from VAT.
PEPPOL-EN16931-P0109 - Exemption code VATEX-EU-F requires VAT category E
When the VAT exemption reason code (BT-121) is VATEX-EU-F, the VAT category code (BT-118) of the corresponding breakdown must be E, which stands 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
When the VAT exemption reason code (BT-121) is VATEX-EU-F, the VAT category code (BT-118) of the corresponding breakdown must be E, which stands for exempt from VAT.
How to fix it
In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to E, or replace the exemption code if another category applies.
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