What it means
Each row of the VAT breakdown (BG-23), in UBL a cac:TaxSubtotal, may contain the VAT exemption reason text (BT-120) at most once. It is the sentence that explains in words why no VAT is charged, for example by naming the article of the law. It is separate from the exemption reason code (BT-121).
Why it matters
EN 16931 allows at most one VAT exemption reason text in each VAT breakdown row.
How to fix it
In your invoicing software, find the exemption note for the VAT category in question and keep one text. If you need to say several things, join them into one sentence. In the XML there must be at most one cbc:TaxExemptionReason in the cac:TaxCategory of each cac:TaxSubtotal.
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
VAT exemption reason text shall occur maximum once 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-SR-32 still fails, and which other rules do.
Related rules
- UBL-SR-33 A supporting document can have only one description
- UBL-SR-34 Each invoice line can carry only one note
- UBL-SR-35 A line can refer to only one purchase order line
- UBL-SR-36 A line can have only one invoice line period
- UBL-SR-37 A line can have only one price discount
- UBL-SR-39 An invoice can have only one project reference