BR-CL-22

Explanation

The VAT exemption reason code (BT-121) must come from the CEF VATEX code list — e.g., VATEX-EU-AE (reverse charge), VATEX-EU-IC (intra-Community supply).

How to fix

Use a valid VATEX code.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.