BT-121 - VAT exemption reason code
A coded statement of the reason why the amount is exempted from VAT or why no VAT is charged.
BT-121 - VAT exemption reason code
A coded statement of the reason why the amount is exempted from VAT or why no VAT is charged.
Definition
A coded 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.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode |
| UN/CEFACT CII | ram:ApplicableTradeTax/ram:ExemptionReasonCode |
| Factur-X / ZUGFeRD | Factur-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-IC-10Intra-community: exemption reason requiredBR-AE-10Reverse charge: exemption reason requiredBR-CL-22VAT exemption reason code: CEF VATEXPEPPOL-EN16931-P0104Exemption code VATEX-EU-G requires VAT category GPEPPOL-EN16931-P0105Exemption code VATEX-EU-O requires VAT category OPEPPOL-EN16931-P0106Exemption code VATEX-EU-IC requires VAT category KPEPPOL-EN16931-P0107Exemption code VATEX-EU-AE requires VAT category AEPEPPOL-EN16931-P0108Exemption code VATEX-EU-D requires VAT category EPEPPOL-EN16931-P0109Exemption code VATEX-EU-F requires VAT category EPEPPOL-EN16931-P0110Exemption code VATEX-EU-I requires VAT category EPEPPOL-EN16931-P0111Exemption code VATEX-EU-J requires VAT category E
Validate an invoice carrying this term
This term is defined by EN 16931. Check your invoice with the validator that matches your format:
Related terms
Source: CEN EN 16931-1 + CEN/TS 16931-3-2 (UBL) & -3-3 (CII) · Last verified: 2026-07-10
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