# FX-SCH-A-000151

Source: https://xmlvalid.com/rules/FX-SCH-A-000151

> A VAT Breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (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 = 'O']`
- Test: `(ram:ExemptionReason) or (ram:ExemptionReasonCode)`

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