# FX-SCH-A-000141

Source: https://xmlvalid.com/rules/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 reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

- 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[. = 'G']`
- Test: `(../ram:ExemptionReason) or (../ram:ExemptionReasonCode)`

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