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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

For supplies not subject to VAT, the VAT breakdown must state why no VAT is charged: as a text (such as "Not subject to VAT") or as an exemption reason code.

How to fix

Ask the seller for a corrected invoice that notes the supply is not subject to VAT.

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)