UBL Invoice — exempt VAT without an exemption reason (BR-E-10) and a wrong exempt base (BR-E-08)

Name: UBL Invoice — exempt VAT without an exemption reason (BR-E-10) and a wrong exempt base (BR-E-08) — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Een vrijgestelde factuur die twee keer misgaat. BR-E-10: de btw-specificatie voor categorie E bevat noch een vrijstellingsreden (BT-120) noch een redencode (BT-121) — een vrijgestelde factuur moet zeggen WAAROM. BR-E-08: de vrijgestelde maatstaf vermeldt 1.200,00 terwijl de vrijgestelde regels optellen tot 1.500,00, want de tweede regel is nooit in de specificatie beland. De geciteerde fout komt uit de bedrijfsregellaag; het officiële EN 16931-Schematron voegt daar BR-E-10 aan toe.

UBL 2.1 Invoice — Ongeldig

UBL-factuur (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Verwacht resultaat: Ongeldig — 3 fouten

Wat dit bestand laat zien

Transacties	2
Totaal	€ 1.500,00

De gebreken die het bevat

BR-E-08BR-E-08: taxable amount for VAT category E at rate 0% (1200.00) must equal the sum of the matching line amounts and document allowances/charges (1500.00).

Letterlijk geciteerd uit de validator, niet geparafraseerd.

Laatst geverifieerd: 2026-07-12Licentie: CC-BY-4.0

Bestand downloaden Bijbehorende validator openen

Alle partijen, IBAN's en bedragen hieronder zijn fictief. De IBAN's zijn structureel geldig — ze doorstaan de mod-97-controle — maar horen bij geen enkele echte rekening.

Bestandsinhoud

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  DELIBERATELY BROKEN — exempt VAT done wrong, two ways at once.
  1. BR-E-10: the VAT breakdown for category E carries NEITHER a VAT exemption reason
     text (BT-120) NOR an exemption reason code (BT-121). An exempt invoice must say
     WHY it is exempt.
  2. BR-E-08: the exempt taxable amount declares 1 200.00 while the exempt lines add
     up to 1 500.00 (1 200.00 + 300.00) — one line was simply left out of the breakdown.
  Expected validation result: INVALID.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-broken-exemption-reason
  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-2026-0078</cbc:ID>
  <cbc:IssueDate>2026-03-16</cbc:IssueDate>
  <cbc:DueDate>2026-04-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Exempt supply invoiced without an exemption reason.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>FORM-2026-021</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-2026-0078</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>

  <!-- No TaxExemptionReason, no TaxExemptionReasonCode, and a base that ignores line 2 -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1200.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>E</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1500.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1500.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">1500.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">1500.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="DAY">3</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1200.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Certified vocational training, three 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">400.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">300.00</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">30.00</cbc:PriceAmount>
    </cac:Price>

160 / 163 lines shown — the complete file is in the download above.

Hoe we weten dat deze resultaten kloppen

Elk bestand in deze bibliotheek gaat bij elke build door de eigen validator van de site. Het hierboven vermelde verwachte resultaat wordt door een geautomatiseerde test bevestigd: zou een bestand niet meer overeenkomen met wat deze pagina beweert, dan faalt de build. Twee overgeërfde fixtures zijn zo vóór publicatie hersteld: drie IBAN's zakten voor de mod-97-controle en meerdere namen gebruikten tekens buiten de SEPA-basistekenset.

UBL-factuur (Peppol BIS 3.0)

Alle voorbeeldbestanden https://validatefin.com/samples/ubl-invoice-broken-exemption-reason.xml