BR-E-09
Validation message
The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
Explanation
Exempt supplies carry no VAT. The tax amount in the 'exempt from VAT' entry of the VAT breakdown must therefore be 0.
How to fix
Ask the seller for a corrected invoice. If VAT really was charged on these amounts, the category 'exempt from VAT' was the wrong choice.
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)