PEPPOL-EN16931-P0105

Explanation

The exemption reason code VATEX-EU-O stands for a supply not subject to VAT. A VAT category that states this code must be VAT category O (not subject to VAT). Code and category contradict each other, so it is unclear which VAT treatment is meant.

How to fix

Ask the seller for a corrected invoice in which the VAT category and the exemption reason match. This usually comes from the seller's invoicing software, not from data entry.

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.