# BR-CIUS-PT-18

Source: https://xmlvalid.com/rules/BR-CIUS-PT-18

> In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall have a VAT exemption reason code (BT-160) or VAT exemption reason text (BT-160).

- Level: error
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:InvoiceLine/cac:Item | cac:CreditNoteLine/cac:Item`
- Test: `((cac:ClassifiedTaxCategory/cbc:ID) = 'E' or (cac:ClassifiedTaxCategory/cbc:ID) = 'ISE') and not(cac:AdditionalItemProperty)`

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