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BR-E-01: Not exactly one VAT breakdown for category E

Official message

[BR-E-01] An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-E-01] An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-E-01] An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Exempt from VAT” shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
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-25, BG-20, BG-21, BT-151, BT-95, BT-102, BG-23, BT-118

What does this mean?

If the invoice contains an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) with VAT category E (Exempt from VAT), the VAT breakdown (BG-23) must contain exactly one entry with VAT category code (BT-118) E. Such an entry is missing or there are several.
In CII the rule also fails if there is a breakdown E but no line and no allowance/charge with E.

Typical causes

No breakdown was generated for lines or allowances/charges of category E.
The lines of category E have different rates (e.g. 0 and no rate); this results in several breakdowns E.
A breakdown E is present although no line and no allowance/charge has this category.

How to fix the error

Create exactly one breakdown with BT-118 = E with rate 0 and include all lines and allowances/charges of this category in it.
Remove breakdowns of category E without a matching line or allowance/charge.
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax, UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory.

In E-Rechnungsfreund

In the invoice form, the VAT breakdown (BG-23) is built from VAT category and rate of the lines and allowances/charges when the XML is generated; every combination of category and rate gives one entry. Entries in section "Steueraufstellung (BG-23)" (VAT breakdown, "Experte" view) without a line or allowance/charge of the same category and rate are output additionally with taxable amount 0; remove such entries.
For all lines of category E enter the same rate 0 in the field "Steuersatz % (BT-152)" (VAT rate, section "Rechnungspositionen (BG-25)", "Experte" view); a line without a rate results in a separate breakdown.

Example

Wrong

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>E</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23): no entry with E -->

Correct

<!-- Invoice line -->
<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>E</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
<!-- VAT breakdown (BG-23) -->
<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>E</ram:CategoryCode>
  <ram:ExemptionReasonCode>VATEX-EU-132</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: /rsm:CrossIndustryInvoice

(count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='E'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='E'])))

EN 16931 (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']))

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000256

Context: /rsm:CrossIndustryInvoice

(count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='E'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'])=1 and (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E']) or exists(//ram:CategoryTradeTax[ram:CategoryCode='E'])))

Related validation rules

  • BR-E-02: Seller VAT or tax registration identifier missing for invoice line with category E
  • BR-E-03: Seller VAT or tax registration identifier missing for document level allowance with category E
  • BR-E-04: Seller VAT or tax registration identifier missing for document level charge with category E
  • BR-E-05: VAT rate of invoice line with category E is not 0
  • BR-E-06: VAT rate of document level allowance with category E is not 0
  • BR-E-07: VAT rate of document level charge with category E is not 0

Last updated:
Explanation of the validation rule, not legal or tax advice.