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Fatal: fails the selected checks

BR-S-10: No exemption reason in category S

In short

BR-S-10 means the S (standard rate) row in the VAT breakdown has an exemption reason, which is only allowed for exempt or reverse charge amounts. Fix it by removing the reason, or by changing the category if the amounts really are exempt.

On this page

What it means

A VAT breakdown entry (BG-23) with category S (standard rate) must not carry a VAT exemption reason code (BT-121) or text (BT-120).

Why it matters

Standard-rated amounts carry VAT, so an exemption reason contradicts them. The recipient cannot tell which is meant and rejects the invoice.

How to fix it

Remove the exemption reason from the S category in your VAT settings. If the supply is really exempt, use category E with its reason; if the buyer accounts for the VAT, use AE.

The rule as published

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" 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
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
Factur-X 1.09 BASIC WL 1.0.9-2
Factur-X 1.09 BASIC 1.0.9-2
Factur-X 1.09 EN 16931 1.0.9-2
ZUGFeRD 2.5 BASIC WL 2.5.2
ZUGFeRD 2.5 BASIC 2.5.2
ZUGFeRD 2.5 EN 16931 2.5.2
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
NLCIUS (CII) 1.0.3.13
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
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether BR-S-10 still fails, and which other rules do.