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BR-S-10

Validation message

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Explanation

Under EN 16931, a 'standard rate' entry in the VAT breakdown must not carry an exemption reason, neither as text nor as a code: VAT is being charged. If a reason is given anyway, the category is often wrong, for instance for an exempt or reverse-charge supply.

How to fix

Check whether VAT should be charged. If so, ask the seller for a corrected invoice without the exemption reason; if not, ask for an invoice with the correct category.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)