What it means
For a whole-invoice discount (BG-20), this rule checks non-empty ram:CategoryTradeTax/ram:ExemptionReasonCode values against the profile's exemption reason code list. It applies where ram:ChargeIndicator/udt:Indicator is false. This test allows an empty value and does not determine the VAT category.
Why it matters
The exemption reason code identifies why VAT does not apply to the discount. It is separate from the VAT category code.
How to fix it
Correct the exemption reason code for the affected discount. In XML, change ram:ExemptionReasonCode inside ram:CategoryTradeTax of the header-level ram:SpecifiedTradeAllowanceCharge whose ram:ChargeIndicator/udt:Indicator is false. Changing the 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-000971 still fails, and which other rules do.
Related rules
- FX-SCH-A-000972 Permitted tax type code for an invoice discount
- FX-SCH-A-000973 Permitted reason code for an invoice discount
- FX-SCH-A-000974 Unit code for an invoice charge's basis quantity
- FX-SCH-A-000975 Permitted VAT category code for an invoice charge
- FX-SCH-A-000976 Permitted exemption reason code for an invoice charge
- FX-SCH-A-000977 Permitted tax type code for an invoice charge