Error codes

BR-E-05: exempt from VAT: BR-E-05

Severity: fatal · Syntax: CII, UBL

Official message

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

What this means

On the line (BT-152) coded exempt from VAT (E) the rate must be 0. BR-E-05 checks that rate, not a particular national percentage. Official text: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Typical cause

The rate is empty, signed the wrong way, or does not match category E.

How to fix it

Align code E, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

UBL

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

CII

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>E</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Business term

BG-25, BT-151, BT-152

Related rules

• BR-E-02
• BR-E-03
• BR-E-04
• BR-E-06
• BR-E-07

Context and assertion

UBL cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

CII //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'E'][upper-case(ram:TypeCode) = 'VAT']

UBL

(xs:decimal(cbc:Percent) = 0)

CII

ram:RateApplicablePercent = 0

Questions

What does BR-E-05 actually check?

On the line (BT-152) coded exempt from VAT (E) the rate must be 0. BR-E-05 checks that rate, not a particular national percentage. Official text: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

How do I fix BR-E-05?

Align code E, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

If BR-E-05 passes, is the invoice legally compliant?

No. This page helps you read this one Schematron assertion. A pass is not a statement about tax law, portal acceptance, or bank overlays.