BR-AF-10: VAT exemption reason not allowed with category L
Official message
[BR-AF-10] A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
[BR-AF-10] A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
[BR-AF-10] A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
- Severity
- Error The invoice is invalid and may be rejected by the recipient.
- Applies to
- EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
- Affected fields
- BG-23, BT-118, BT-121, BT-120
What does this mean?
A VAT breakdown (BG-23) with category L (IGIC, Canary Islands general indirect tax) must contain neither a VAT exemption reason text (BT-120) nor a VAT exemption reason code (BT-121). At least one of them is present.
Typical causes
An exemption reason was taken over from another breakdown or a template.
The supply is exempt or not subject to VAT but was recorded with category L.
How to fix the error
Remove BT-120 and BT-121 from the breakdown of category L.
If the supply is exempt, use a category with exemption reason, e.g. E (BR-E-10).
CII: ram:ExemptionReason and ram:ExemptionReasonCode in ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax, UBL: cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode in cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory.
In E-Rechnungsfreund
In the invoice form ("Experte" view), section "Steueraufstellung (BG-23)" (VAT breakdown), clear the fields "Befreiungsgrund (BT-120)" (exemption reason) and "Befr.-Code (BT-121)" (exemption reason code) for the entry of category L.
Example
Wrong
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>70.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:ExemptionReason>Exempt</ram:ExemptionReason>
<ram:BasisAmount>1000.00</ram:BasisAmount>
<ram:CategoryCode>L</ram:CategoryCode>
<ram:RateApplicablePercent>7.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>Correct
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>70.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>1000.00</ram:BasisAmount>
<ram:CategoryCode>L</ram:CategoryCode>
<ram:RateApplicablePercent>7.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']
not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)EN 16931 (UBL) (UBL)
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000147
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L']
not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)Related validation rules
- BR-AF-01: VAT breakdown for category L is missing
- BR-AF-02: Seller VAT or tax registration identifier missing for invoice line with category L
- BR-AF-03: Seller VAT or tax registration identifier missing for document level allowance with category L
- BR-AF-04: Seller VAT or tax registration identifier missing for document level charge with category L
- BR-AF-05: VAT rate of invoice line with category L (IGIC) is missing or too low
- BR-AF-06: VAT rate of document level allowance with category L (IGIC) is missing or too low
Last updated:
Explanation of the validation rule, not legal or tax advice.