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BR-E-01

Validation message

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".

Explanation

Lines, allowances or charges use the VAT category 'exempt from VAT'. Under EN 16931, the VAT breakdown must then contain exactly one entry for this category; having none or more than one is an error. An 'exempt from VAT' entry without any lines, allowances or charges of this category can also trigger this message. Two entries usually mean the exempt lines carry different VAT rates; for this category the rate is always 0%.

How to fix

Ask the seller for a corrected invoice with exactly one 'exempt from VAT' entry in the VAT breakdown, covering all exempt amounts.

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.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)