BR-E-10: what it means and how to fix it
A "Exempt from VAT" VAT breakdown row must give a VAT exemption reason (text or code).
| Rule | BR-E-10 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-120, BT-121: VAT exemption reason text, VAT exemption reason code |
How to fix it
Add the exemption reason text, for example the legal basis or "Reverse charge".
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-120 VAT exemption reason text | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReason | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason |
| BT-121 VAT exemption reason code | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCode | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode |
From your code
curl -H "Authorization: Bearer $API_KEY" -H "Content-Type: application/xml" \
--data-binary @invoice.xml "https://tools.funwords.eu/einvoice/validate"The answer lists every broken rule with its number, the field, a message with the figures from your file and the fix. E-invoice API: validate, convert to JSON, and create XRechnung or ZUGFeRD XML from JSON.
Questions
What does BR-E-10 mean?
A "Exempt from VAT" VAT breakdown row must give a VAT exemption reason (text or code). It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-E-10?
Add the exemption reason text, for example the legal basis or "Reverse charge".
Is BR-E-10 an error or a warning?
An error: a validator reports the invoice as not conformant, and a recipient that validates incoming e-invoices can reject it.
Related rules
- BR-S-10: A "Standard rated" VAT breakdown row must not give a VAT exemption reason.
- BR-Z-10: A "Zero rated" VAT breakdown row must not give a VAT exemption reason.
- BR-AE-10: A "Reverse charge" VAT breakdown row must give a VAT exemption reason (text or code).
- BR-IC-10: A "Intra-community supply" VAT breakdown row must give a VAT exemption reason (text or code).
- BR-G-10: A "Export outside the EU" VAT breakdown row must give a VAT exemption reason (text or code).
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.