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E-invoice / Rules / BR-AF-10

E-invoice rule EN 16931 schematron

BR-AF-10: With VAT category L (IGIC, Canary Islands)

With VAT category L (IGIC, Canary Islands) the VAT breakdown must not carry an exemption reason (neither BT-120 nor BT-121). Remove cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode.

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Original wording of the rule

[BR-AF-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

  1. Open the XML file and find the element cac:TaxCategory/cbc:TaxExemptionReason.
  2. Add or correct the element the way the wording of the rule above asks for.
  3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

A correct UBL 2.1 snippet

<cac:TaxCategory
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:TaxExemptionReason>Oslobodene od dane</cbc:TaxExemptionReason>
</cac:TaxCategory>

The snippet is only the part of the document the rule is about. Put it in the right place inside your invoice; the namespaces are written here only so that the snippet reads on its own.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

UBL elements: cbc:TaxExemptionReason, cbc:TaxExemptionReasonCode

Where we point in the file: /Invoice/cac:TaxTotal/cac:TaxSubtotal[2]/cac:TaxCategory

Related rules

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.