What it means
This rule checks non-empty ram:ExemptionReasonCode values inside ram:SpecifiedLogisticsServiceCharge/ram:AppliedTradeTax at invoice level against the profile's exemption reason code list. This test allows an empty value and does not decide which VAT treatment applies.
Why it matters
The exemption reason code identifies why VAT is not charged. It is a separate field from the tax category.
How to fix it
Check the exemption reason recorded for the logistics charge. In XML, correct ram:ExemptionReasonCode inside the affected ram:SpecifiedLogisticsServiceCharge/ram:AppliedTradeTax using a permitted code for the actual reason. Changing the VAT category alone does not correct an invalid reason code. Export and recheck your file.
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 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
Check your file
Drop your e-invoice to see whether FX-SCH-A-000967 still fails, and which other rules do.
Related rules
- FX-SCH-A-000968 Permitted tax type code for a logistics charge
- FX-SCH-A-000969 Unit code for an invoice discount's basis quantity
- FX-SCH-A-000970 Permitted VAT category code for an invoice discount
- FX-SCH-A-000971 Permitted exemption reason code for an invoice discount
- FX-SCH-A-000972 Permitted tax type code for an invoice discount
- FX-SCH-A-000973 Permitted reason code for an invoice discount