What it means
The VAT exemption reason text (BT-120) in the VAT breakdown must not be longer than 100 characters. Extra spaces at either end and repeated spaces are ignored before counting. The text is used where VAT is not charged, for example for items exempt from VAT or under the reverse charge.
Why it matters
This is a Romanian rule for RO e-Factura and it is fatal. The check fails and the file is rejected, so the invoice is not accepted until the exemption reason is shortened.
How to fix it
In your invoicing software, open the VAT setting used for the items without VAT and look for the exemption reason or note. Keep only the legal reference or a short wording, and remove surrounding sentences. Then create the e-invoice again.
The rule as published
Numarul maxim permis de caractere pentru Motivul scutirii de TVA (BT-120) este 100. #The allowed maximum number of characters for the VAT exemption reason text (BT-120) is 100. Business terms: BT-120
Where this rule applies
| Rule set | Version |
|---|---|
| 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-RO-L1019 still fails, and which other rules do.
Related rules
- BR-AE-10 Reverse charge needs the reverse charge note
- BR-AF-10 An IGIC VAT breakdown must not have an exemption reason
- BR-AG-10 An IPSI VAT breakdown must not have an exemption reason
- BR-E-10 Exempt VAT needs an exemption reason
- BR-FXEXT-AE-08B Reverse-charge taxable amount must add up from the lines
- BR-FXEXT-AE-08REV Reverse-charge amounts should match per exemption reason