UBL Invoice — VAT exempt (category E) with exemption reason

Name: UBL Invoice — VAT exempt (category E) with exemption reason — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Una factura exenta de IVA válida (categoría E): formación profesional exenta al amparo del artículo 132.1.i) de la Directiva 2006/112/CE. Una factura exenta debe decir POR QUÉ lo está: BR-E-10 exige un código de motivo de exención (BT-121) o un texto (BT-120), y este fichero lleva ambos: VATEX-EU-132 y la redacción de la lista de códigos oficial.

UBL 2.1 Invoice — Válido

Factura UBL (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Resultado esperado: Válido

Lo que muestra este fichero

Transacciones	2
Total	1800,00 €

Última verificación: 2026-07-12Licencia: CC-BY-4.0

Descargar el fichero Abrir el validador correspondiente

Todas las partes, IBAN e importes siguientes son ficticios. Los IBAN son estructuralmente válidos —superan el mod-97— pero no corresponden a ninguna cuenta real.

Contenido del fichero

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  VAT EXEMPT (VAT category E): vocational training exempted under Article 132(1)(i)
  of Council Directive 2006/112/EC. BR-E-05 requires the 0 % rate, BR-E-09 a VAT
  category tax amount of 0.00 and BR-E-10 the exemption reason that this file carries
  as BOTH a coded value (BT-121, VATEX-EU-132) and free text (BT-120).
  Expected validation result: VALID — 2 lines, 1 800.00 EUR, VAT 0.00 EUR.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-vat-exempt
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>LUM-2026-0063</cbc:ID>
  <cbc:IssueDate>2026-03-06</cbc:IssueDate>
  <cbc:DueDate>2026-04-05</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>VAT exempt — vocational training, Article 132(1)(i) of Council Directive 2006/112/EC.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>FORM-2026-014</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR23334175221</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Lumen Formation SARL</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>7 quai Saint-Antoine</cbc:StreetName>
        <cbc:CityName>Lyon</cbc:CityName>
        <cbc:PostalZone>69002</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR23334175221</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Lumen Formation SARL</cbc:RegistrationName>
        <cbc:CompanyID>334175221</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Service facturation</cbc:Name>
        <cbc:Telephone>+33 4 72 00 44 55</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR62456789012</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Groupe Verdier SA</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>22 boulevard des Belges</cbc:StreetName>
        <cbc:CityName>Rouen</cbc:CityName>
        <cbc:PostalZone>76000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR62456789012</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Groupe Verdier SA</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>LUM-2026-0063</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>FR1420041010050500013M02606</cbc:ID>
      <cbc:Name>Lumen Formation SARL</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1800.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>E</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
        <cbc:TaxExemptionReason>Exempt based on article 132 of Council Directive 2006/112/EC</cbc:TaxExemptionReason>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1800.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1800.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">1800.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">1800.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="DAY">4</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1400.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Certified vocational training, four sessions</cbc:Description>
      <cbc:Name>Training sessions</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>E</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">350.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">400.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Trainee assessment and certification</cbc:Description>
      <cbc:Name>Assessment per trainee</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>E</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">40.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

160 / 162 lines shown — the complete file is in the download above.

Cómo sabemos que estos resultados se sostienen

Cada fichero de esta biblioteca pasa por el propio validador del sitio en cada build. El resultado esperado indicado arriba lo verifica un test automatizado: si un fichero dejara de coincidir con lo que afirma esta página, el build fallaría. Dos fixtures heredadas se repararon así antes de publicarse: tres IBAN no superaban el mod-97 y varios nombres usaban caracteres fuera del juego SEPA básico.

Factura UBL (Peppol BIS 3.0)

Todos los ficheros de ejemplo https://validatefin.com/samples/ubl-invoice-vat-exempt.xml