Reference · EN 16931 · BR-E
BR-E-09 — EN 16931 business rule
BR-E-09 is one of the EN 16931 business rules published by CEN/TC 434, part of the BR-E — VAT category: Exempt from VAT family. To check a document against it, 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.
BR-E-09
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']
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.