InvoiceGlass

VAT rate must be 0 % (exempt) · BR-E-05

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

For an invoice line with the VAT category exempt from VAT (category E), the VAT rate stated (BT-152) must be 0. An exemption means no VAT is charged, so the rate must be zero. Any other rate contradicts the category and makes the invoice invalid.

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 category and the VAT rate match.
  2. If you issued the invoice yourself: set the rate to 0 % for exempt items, or choose the category that matches the rate.

Rule text and source

Paraphrase · The check expects an explicit 0% rate on a line in category E (VAT exemption).

Message to the sender

Subject: Invoice {invoiceNumber} – VAT rate does not match VAT category

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains an invoice line in the exempt category but with a VAT rate other than 0 % (rule BR-E-05). For this category the rate must be 0 %. Could you please check whether the category or the rate is correct and send us a corrected invoice?

Kind regards

Example

The export gives a line in category E a 5% rate by mistake. The category is confirmed. The correction gives an explicit 0% rate.

Related rules

Business terms

BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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