# BR-Z-10

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

> A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" 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) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `not((cbc:TaxExemptionReason) or (cbc:TaxExemptionReasonCode))`

> A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" 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[. = 'Z']`
- Test: `not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode)`

## Why it fails

- A zero rated breakdown (category `Z`) carries an exemption reason.

## How to fix it

- Remove the exemption reason. If the supply is really exempt rather than zero rated, use category `E` with a reason instead.

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