# BR-S-10

Source: https://xmlvalid.com/rules/BR-S-10

> 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).

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), Romanian RO e-Factura rules (UBL) 1.0.9
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)`

> 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).

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']`
- Test: `not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode)`

## Why it fails

- A standard rated VAT breakdown has an exemption reason (`cbc:TaxExemptionReason` or `cbc:TaxExemptionReasonCode`).

## How to fix it

- Remove the exemption reason: only exempt, reverse charge, intra-community, export and not-subject-to-VAT breakdowns carry one.

Validate a document against these rules: https://xmlvalid.com/validate