InvoiceGlass

VAT breakdown missing or duplicated (exempt) · BR-E-01

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If an invoice line, allowance or charge carries the VAT category exempt from VAT (category E), the VAT breakdown (BG-23) must contain exactly one entry for that category – not none and not several. Category E covers VAT-exempt supplies such as many medical treatments, insurance brokering or residential letting (section 4 UStG); small businesses under the German Kleinunternehmer rule (section 19 UStG) usually invoice with this category as well. If the entry is missing or appears more than once, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT breakdown matches the invoice lines.
  2. If you issued the invoice yourself: check that your invoicing software creates exactly one VAT breakdown entry for the exempt category.

Rule text and source

Paraphrase · Lines, allowances or charges in category E (VAT exemption) call for exactly one E entry in the VAT breakdown. The CII check also requires a matching line or adjustment when that breakdown entry is present.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown incomplete

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT breakdown does not match the lines in the exempt category (rule BR-E-01): there must be exactly one breakdown entry for this category. Could you please send us a corrected invoice?

Kind regards

Example

The invoice includes a line in category E (VAT exemption) and omits the E breakdown entry. The correction adds one entry for E.

Related rules

Business terms

BG-20, BG-21, BG-23, BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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