ValidateFin

BT-120 - VAT exemption reason text

A textual statement of the reason why the amount is exempted from VAT or why no VAT is charged.

BT-120 - VAT exemption reason text

A textual statement of the reason why the amount is exempted from VAT or why no VAT is charged.

Business term BG-23Cardinality: 0..1Data type: TextFactur-X: BASIC WL

Definition

A textual statement of the reason why the amount is exempted from VAT or why no VAT is charged.

Syntax mapping

Where this term appears in each of the three EN 16931 syntaxes.

SyntaxPath
UBL 2.1cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason
UN/CEFACT CIIrsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReason
Factur-X / ZUGFeRDFactur-X profile: BASIC WL

The lowest Factur-X / ZUGFeRD profile in which this term is available.

Validation rules for this term

The EN 16931 / Peppol / XRechnung rules that reference this term.

BR-E-10Exempt: exemption reason requiredBR-G-10Export outside the EU: exemption reason requiredBR-S-10Standard rated breakdown must not state an exemption reasonBR-Z-10Zero rated breakdown must not state an exemption reasonBR-O-10Not subject to VAT breakdown must state an exemption reason

Validate an invoice carrying this term

This term is defined by EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related terms

BT-116VAT category taxable amountBT-117VAT category tax amountBT-118VAT category codeBT-119VAT category rateBT-121VAT exemption reason code

Source: EN 16931 semantic model. UBL paths checked against the official OASIS UBL 2.1 schema; rule links from the EN 16931 validation artefacts (EUPL 1.2, release 1.3.16) · Last verified: 2026-07-15

Not verified against: CEN/TS 16931-3-2 (UBL) and -3-3 (CII), the authoritative syntax bindings: paid specifications, not consulted

All business terms