Fix BR-CL-22: VAT exemption reason code invalid (VATEX)

BR-CL-22 in your own invoice? Upload the file and find every error in seconds.

Check invoice Get an API key

What does BR-CL-22 mean?

If a transaction is exempt from VAT, the reason - when coded - must come from the CEF VATEX code list.

Common causes of BR-CL-22

Free text ('Tax exempt', 'Reverse charge') sits in the ExemptionReasonCode instead of the text field ram:ExemptionReason.
A self-invented code was used that is not in the VATEX list.
Wrong spelling of the VATEX code (e.g. 'vatex_eu_ae' instead of 'vatex-eu-ae' with hyphens).

How to fix BR-CL-22

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-121 along this XPath://ram:ApplicableTradeTax/ram:ExemptionReasonCode
Apply the fix. Code the VAT exemption reason (BT-121) with a code from the CEF VATEX code list, e.g. 'vatex-eu-ae' (reverse charge), 'vatex-eu-ic' (intra-community supply), 'vatex-eu-g' (export outside the EU), 'vatex-eu-o' (not subject to VAT), 'vatex-eu-132' (exemption under Art. 132). Put the plain text into BT-120 (ram:ExemptionReason).
Validate again. Save the file and validate it again to check that BR-CL-22 is no longer reported.

Concrete fix

Code the VAT exemption reason (BT-121) with a code from the CEF VATEX code list, e.g. 'vatex-eu-ae' (reverse charge), 'vatex-eu-ic' (intra-community supply), 'vatex-eu-g' (export outside the EU), 'vatex-eu-o' (not subject to VAT), 'vatex-eu-132' (exemption under Art. 132). Put the plain text into BT-120 (ram:ExemptionReason).

XPath//ram:ApplicableTradeTax/ram:ExemptionReasonCode

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:ApplicableTradeTax>
  <ram:CategoryCode>AE</ram:CategoryCode>
  <ram:ExemptionReasonCode>REVERSE-CHARGE</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CategoryCode>AE</ram:CategoryCode>
  <ram:ExemptionReasonCode>vatex-eu-ae</ram:ExemptionReasonCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Frequent questions about BR-CL-22

Do I need text next to the code?

The code (BT-121) satisfies this rule. You may also give plain text in ram:ExemptionReason (BT-120), for example 'Reverse charge'.

Which code fits an intra-community supply?

For a VAT-exempt intra-community supply use 'vatex-eu-ic'. For reverse charge it is 'vatex-eu-ae'.

Related error codes

Check BR-CL-22 automatically

Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – upload the PDF or the XML and you get every error with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.

Validate online now Back to the lexicon