# FX-SCH-A-000139

Source: https://xmlvalid.com/rules/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).

- Level: error
- Rule sets: Factur-X MINIMUM rules 1.09, Factur-X BASIC rules 1.09
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'E']`
- Test: `(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)`

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