What it means
This rule checks a non-empty ram:ExemptionReasonCode in a header VAT breakdown row (BG-23) against the EN 16931 profile's VATEX list. Examples include VATEX-EU-IC and VATEX-EU-AE. An empty value passes this test, but the test does not decide whether a reason is required, permitted or adequately supplied as text (BT-120).
Why it matters
The code gives a standard identifier for the stated VAT exemption reason. A listed code still needs to be appropriate for the VAT category and the transaction.
How to fix it
Correct ram:ExemptionReasonCode under ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax to the appropriate listed VATEX code. Put explanatory wording in ram:ExemptionReason (BT-120), not in the code element. If you intend to use text without a code, check the applicable category and profile requirements before removing BT-121. Export and recheck your invoice.
Once the file is corrected, check it again for free: Validate a ZUGFeRD invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice Beta
The rule as published
Value of 'ram:ExemptionReasonCode' is not allowed. Where this rule applies
| Rule set | Version |
|---|---|
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
Check your file
Drop your e-invoice to see whether FX-SCH-A-000589 still fails, and which other rules do.
Related rules
- FX-SCH-A-000590 Add the VAT point date format attribute
- FX-SCH-A-000591 Use format 102 for the VAT point date
- FX-SCH-A-000592 Use VAT as the tax type code
- FX-SCH-A-000593 Use format 102 for the invoicing period end
- FX-SCH-A-000594 Use format 102 for the invoicing period start
- FX-SCH-A-000595 Use a listed invoice currency code