FX-SCH-A-000139

A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).

error: the document is invalid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

Factur-X MINIMUM rules 1.09 Factur-X BASIC rules 1.09

Message

[BR-E-10] A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).

Context

//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'E']

Test

(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)

Checked with Factur-X / ZUGFeRD MINIMUM

Check your document

Choose the schema in the validator: it checks the structure first, then every business rule, and points at the line of each failure. It runs in your browser; nothing is uploaded.

Validate a document

Related rules

FX-SCH-A-000105 An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT...
FX-SCH-A-000106 In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-commun...
FX-SCH-A-000111 An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT...
FX-SCH-A-000140 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Expor...
FX-SCH-A-000141 A VAT Breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption...
FX-SCH-A-000142 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra...

All rules of this set →