UBL-CR-329: No exemption reason text for the tax representative

What it means

The rule flags a cbc:ExemptionReason inside cac:PartyTaxScheme of the seller's tax representative (BG-11), free text saying why that party is exempt from tax. It is not the same as the VAT exemption reason text (BT-120), which belongs in the VAT breakdown (BG-23) and is allowed. For the tax representative, EN 16931 only carries a name, a VAT number and an address.

Why it matters

EN 16931 does not use exemption reason text in the tax representative's tax details; an invoice's VAT exemption reason belongs in the VAT breakdown (BG-23).

How to fix it

Remove the text from the tax representative's tax details. If part of the invoice is exempt from VAT, enter the reason on that VAT category in your invoicing software, so it ends up as BT-120 in the VAT breakdown. If you build the XML yourself, delete cbc:ExemptionReason from cac:TaxRepresentativeParty/cac:PartyTaxScheme. Recheck the exported file.

The rule as published

A UBL invoice should not include the TaxRepresentativeParty PartyTaxScheme ExemptionReason

Where this rule applies