What it means
For UBL invoices and credit notes, this check applies to cac:TaxSubtotal/cac:TaxCategory with code L (BT-118) under the VAT tax scheme in the VAT breakdown (BG-23). Neither cbc:TaxExemptionReason (BT-120) nor cbc:TaxExemptionReasonCode (BT-121) may be present, even if empty. The CII variants prohibit these fields for IPSI rows.
Why it matters
Your VAT breakdown needs a consistent description of each tax treatment. These categories do not allow exemption-reason fields under this rule, even when the rate is zero.
How to fix it
Remove BT-120 and BT-121 from your affected breakdown row. In UBL, delete the corresponding elements rather than leaving them empty. If you think the category is wrong, check the actual tax treatment before changing it. Do not switch to category E merely to clear this error. Recheck your file.
Once the file is corrected, check it again for free: Validate an invoice against EN 16931
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
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). Where EN 16931 (CII), XRechnung 3.0 (CII), France CTC (CII) run it, the rule reads:
A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120). Business terms: BG-23, BT-118, BT-120, BT-121
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-IG-10 still fails, and which other rules do.
Related rules
- BR-AE-10 Reverse charge needs a reason code or text
- BR-AF-10 Remove exemption reasons from an IGIC breakdown
- BR-AG-10 An IPSI VAT breakdown must not contain an exemption reason
- BR-E-10 Exempt VAT needs an exemption reason
- BR-FXEXT-AE-08B Reverse-charge taxable amounts must reconcile
- BR-FXEXT-AE-08REV Check reverse-charge totals by rate and exemption reason