Error codes

BR-E-09: exempt from VAT: BR-E-09

Severity: fatal · Syntax: CII, UBL

Official message

The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).

What this means

BR-E-09 checks the tax amount BT-117 in the exempt from VAT breakdown (E). Official text: The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero). For this category the tax amount must be 0, not a calculated positive amount.

Typical cause

The tax amount was calculated with a different rate than BT-119, or it is not 0 on a zero-rate category.

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

BT-117, BG-23, BT-118

Related rules

• BR-E-06
• BR-E-07
• BR-E-08
• BR-E-10
• BR-S-01

Context and assertion

UBL /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

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

UBL

xs:decimal(../cbc:TaxAmount) = 0

CII

../ram:CalculatedAmount = 0

Questions

What does BR-E-09 actually check?

BR-E-09 checks the tax amount BT-117 in the exempt from VAT breakdown (E). Official text: The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero). For this category the tax amount must be 0, not a calculated positive amount.

How do I fix BR-E-09?

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-09 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.