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BR-E-05, BR-E-06 and BR-E-07: VAT rate for Exempt from VAT

Three rules constraining the VAT rate in the three places a Exempt from VAT category code can appear: the Invoiced item VAT rate (BT-152) on a line, the Document level allowance VAT rate (BT-96) and the Document level charge VAT rate (BT-103). The constraint is the same in all three. Only the field it applies to changes.

BR-E-05

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-E
  • BT-151
  • BT-152
  • BG-25

BR-E-06

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-E
  • BT-95
  • BT-96
  • BG-20

BR-E-07

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR-E
  • BT-102
  • BT-103
  • BG-21

About the BR-E family

Exempt from VAT rules. These apply when a line uses VAT category code E and require a stated exemption reason.

Related rules

A validator reports one code at a time. These check the same fields, so they are the ones most likely to fire on the same invoice.

  • BR-AE-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-AF-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.
  • BR-AF-08 For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
  • BR-AG-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.
  • BR-AG-08 For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
  • BR-G-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-IC-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-O-05 An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
  • BR-AE-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
  • BR-AF-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
  • BR-AG-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
  • BR-G-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Others in the BR-E family:

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Rule text comes from the EN 16931 validation artefacts published by CEN/TC 434 and the European Commission, used unmodified under the European Union Public Licence v1.2. The artefacts are available from the upstream repository.
Factur-X, ZUGFeRD, XRechnung, and Peppol are trade marks of FNFE-MPE, FeRD, KoSIT, and OpenPeppol AISBL respectively, and are used here only to identify the invoice formats this tool reads. PDFPipe is not affiliated with, endorsed by, or certified by any of them, nor by CEN or the European Commission.