Reference · EN 16931 · BR-E
BR-E — VAT category: Exempt from VAT
The EN 16931 business rules in the BR-E family (VAT category: Exempt from VAT), with CEN's own wording, the business terms each one names, and where each is asserted in a UBL invoice. To check a document against these rules, use the free EN 16931 validator.
These are the EN 16931 business rules of this family, as published by CEN/TC 434 in the validation artefacts that accompany the standard. The wording here is the rule text itself, and it is never a paraphrase. The codes in parentheses are business terms (BT-) and business term groups (BG-), the semantic model's names for the fields a rule constrains, and the location given with each rule is where it is asserted in a UBL invoice.
Rules
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
Terms: BG-25, BG-20, BG-21, BT-151, BT-95, BT-102, BG-23, BT-118
Location: /ubl:Invoice | /cn:CreditNote
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Terms: BG-25, BT-151, BT-31, BT-32, BT-63
Location: /ubl:Invoice | /cn:CreditNote
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Terms: BG-20, BT-95, BT-31, BT-32, BT-63
Location: /ubl:Invoice | /cn:CreditNote
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Terms: BG-21, BT-102, BT-31, BT-32, BT-63
Location: /ubl:Invoice | /cn:CreditNote
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).
Terms: BG-25, BT-151, BT-152
Location: 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']
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Terms: BG-20, BT-95, BT-96
Location: cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
Terms: BG-21, BT-102, BT-103
Location: cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
Terms: BG-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102
Location: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
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).
Terms: BT-117, BG-23, BT-118
Location: /*/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).
Terms: BG-23, BT-118, BT-121, BT-120
Location: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.
Sources
- CEN/TC 434 EN 16931 validation artefacts (Schematron) — the published rule set this page quotes, in the abstract model and code list rule files.