PEPPOL-EN16931-P0111 - Exemption code VATEX-EU-J requires VAT category E
When the VAT exemption reason code (BT-121) is VATEX-EU-J, the VAT category code (BT-118) of the corresponding breakdown must be E. Any other category contradicts the stated exemption.
PEPPOL-EN16931-P0111 - Exemption code VATEX-EU-J requires VAT category E
When the VAT exemption reason code (BT-121) is VATEX-EU-J, the VAT category code (BT-118) of the corresponding breakdown must be E. Any other category contradicts the stated exemption. 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-J, the VAT category code (BT-118) of the corresponding breakdown must be E. Any other category contradicts the stated exemption.
How to fix it
In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to E, or correct cbc:TaxExemptionReasonCode.
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
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