What it means
This rule checks that the buyer's tax details, the element cac:PartyTaxScheme, do not contain an exemption reason code, cbc:ExemptionReasonCode. In EN 16931 the reason for a VAT exemption belongs to a row of the VAT breakdown (BG-23), as the VAT exemption reason code (BT-121), not to the buyer. The rule applies to UBL invoices and credit notes.
Why it matters
EN 16931 does not use ExemptionReasonCode in the buyer's tax details; the invoice's VAT exemption reason code belongs in the VAT breakdown.
How to fix it
Stop exporting cbc:ExemptionReasonCode in the buyer's tax details. If a VAT exemption reason code applies to this invoice, enter it in the relevant VAT breakdown row (BG-23, BT-121). If you build the XML yourself, delete cbc:ExemptionReasonCode from cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme and, where applicable, use cbc:TaxExemptionReasonCode in cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory. Export or save 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
A UBL invoice should not include the AccountingCustomerParty Party PartyTaxScheme ExemptionReasonCode Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether UBL-CR-234 still fails, and which other rules do.
Related rules
- UBL-CR-235 Leave the exemption reason text out of the buyer's tax details
- UBL-CR-236 Leave the tax registration address out of the buyer's tax details
- UBL-CR-237 Leave the tax scheme name out of the buyer's tax details
- UBL-CR-238 Leave the tax type code out of the buyer's tax details
- UBL-CR-239 Leave the tax scheme currency out of the buyer's tax details
- UBL-CR-240 Leave the jurisdiction region address out of the buyer's tax details