einvoice / EN 16931 / XRechnung rule reference
BR-E-10
A VAT breakdown (BG-23) with an Exempt from VAT (E) VAT category code (BT-118) SHALL have a VAT exemption reason code (BT-121) or text (BT-120) — the presence-required mirror image of BR-Z-10/BR-S-10.
Eine UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23) mit dem Code der Umsatzsteuerkategorie (BT-118) „von der Umsatzsteuer befreit“ muss einen Code für den Grund der Umsatzsteuerbefreiung (BT-121) oder einen Text für den Grund der Umsatzsteuerbefreiung (BT-120) enthalten.
Deutsche Fassung: Übersetzung der gleichen BT/BG-Semantik (translation — not the official assert).
- Requires
- A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
- Business terms
BG-23BT-118BT-120BT-121- Syntax
- Binds the UBL-2.1 Invoice / CreditNote syntax and the UN/CEFACT-CII syntax
- Location (UBL-2.1 path)
/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Fix
- Add the required element at `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
- Fix (Deutsch)
- Ergänzen Sie das erforderliche Element bei `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`: Eine UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23) mit dem Code der Umsatzsteuerkategorie (BT-118) „von der Umsatzsteuer befreit“ muss einen Code für den Grund der Umsatzsteuerbefreiung (BT-121) oder einen Text für den Grund der Umsatzsteuerbefreiung (BT-120) enthalten.
- Severity
- fatal
- Provenance source
en16931-ubl- Provenance assert
A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
The Location above is a UBL-2.1 path, and no UN/CEFACT-CII path for this rule is published here; Fix and Fix (Deutsch), verbatim from remediation_catalog.json and not reworded here; the UN/CEFACT-CII binding of this rule is differentially proven against the official CEN EN 16931 1.3.16 Schematron.
Everything here is free and open source — pick up whatever helps, at your own pace:
- Licensing — Apache-2.0 for everyone, including closed-source embedding; an optional $29 / $290 commercial license adds support and rule-corpus update notices.
- German remediation (
--lang de) — the German fix for this rule is in the section above; the CLI surfaces it in place of the English message with--lang de. - Quickstart / free on-ramp — the README, a copy-paste CI-gate recipe, and a 5-minute worked walkthrough.