What it means
For ram elements whose names end in TradeTax, the rule warns if a direct ram:ExemptionReasonCode child is present unless the tax element itself is ram:ApplicableTradeTax. It does not require header settlement ancestry, so a line's ApplicableTradeTax is also allowed by this test.
Why it matters
The VAT exemption reason code for a VAT breakdown entry is BT-121. This rule restricts the parent element's name; it does not decide which VAT category or exemption reason applies.
How to fix it
Remove ram:ExemptionReasonCode from affected tax elements other than ram:ApplicableTradeTax. If you need to retain the code as BT-121, put it in ApplicableTradeTax for the relevant invoice-level VAT breakdown entry. Use a reason appropriate to your category: E means exempt from VAT, while AE means reverse charge. Generate the file again and recheck it.
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
ExemptionReasonCode should not be present Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (CII) | 3.0.2 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether CII-DT-052 still fails, and which other rules do.
Related rules
- CII-DT-053 Do not use an extra tax basis rate in VAT information
- CII-DT-054 Give the VAT point date only at invoice level
- CII-DT-055 Do not add a free-text tax type to VAT information
- CII-DT-056 Do not add an information amount to VAT information
- CII-DT-057 Do not add a category name to VAT information
- CII-DT-058 Give the VAT point date code only at invoice level