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/

Uma fatura isenta de IVA válida (categoria E): formação profissional isenta ao abrigo do artigo 132.º, n.º 1, alínea i) da Diretiva 2006/112/CE. Uma fatura isenta tem de dizer PORQUÊ: a BR-E-10 exige um código de motivo de isenção (BT-121) ou um texto (BT-120) — e este ficheiro traz ambos: VATEX-EU-132 e a redação da lista de códigos oficial.

UBL 2.1 Invoice — Válido

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

O que este ficheiro mostra

Transações	2
Total	€ 1.800,00

Última verificação: 2026-07-12Licença: CC-BY-4.0

Descarregar o ficheiro Abrir o validador correspondente

Todas as partes, IBAN e montantes abaixo são fictícios. Os IBAN são estruturalmente válidos — passam no mod-97 — mas não correspondem a nenhuma conta real.

Conteúdo do ficheiro

<?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.

Como sabemos que estes resultados se mantêm

Cada ficheiro desta biblioteca passa pelo próprio validador do site em cada build. O resultado esperado indicado acima é verificado por um teste automatizado: se um ficheiro deixasse de corresponder ao que esta página afirma, o build falharia. Duas fixtures herdadas foram reparadas assim antes da publicação: três IBAN falhavam o mod-97 e vários nomes usavam caracteres fora do conjunto SEPA básico.

Fatura UBL (Peppol BIS 3.0)

Todos os ficheiros de exemplo https://validatefin.com/samples/ubl-invoice-vat-exempt.xml