BR-O-10

Validation message

A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).

Explanation

A VAT breakdown with category 'not subject to VAT' must include an exemption reason — either as text (BT-120) or as a CEF VATEX code (BT-121).

How to fix

Add an exemption reason text or VATEX code to the VAT breakdown.

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