What it means
If a tax included in the net unit price of a line has an exemption reason code (ram:ExemptionReasonCode), it must be one of the codes in the code list of the Extended profile (code list 25 in its code database). Examples are VATEX-EU-AE for reverse charge and VATEX-EU-IC for intra-community supply. An empty value is not tested by this rule.
Why it matters
The code tells the recipient why no VAT is charged. A code outside the agreed list cannot be interpreted, so the file fails the check and the recipient may reject it.
How to fix it
In your invoicing software, choose the exemption reason from the list it offers instead of typing your own code. If you build the XML yourself, correct ram:ExemptionReasonCode inside ram:IncludedTradeTax under ram:NetPriceProductTradePrice. If you only want to explain the exemption in words, use the text reason field and leave the code out.
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-001065 still fails, and which other rules do.
Related rules
- FX-SCH-A-001066 The tax type of a tax included in the price must be allowed
- FX-SCH-A-001067 Add the quotation date format attribute
- FX-SCH-A-001068 The date format code of a quotation reference must be valid
- FX-SCH-A-001069 Add the seller's order date format attribute
- FX-SCH-A-001070 The date format code of the seller's order must be valid
- FX-SCH-A-001071 Add the end customer's order date format attribute