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BR-E-1 Field BG-25 VAT categories (BR-S/Z/E/AE)

Fix BR-E-1: VAT exemption (E): entries incomplete

[BR-E-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

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What does BR-E-1 mean?

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT". For every VAT category used, EN 16931 requires certain accompanying mandatory entries.

Common causes of BR-E-1

How to fix BR-E-1

  1. Find the faulty spot in the XML. Open the XML of the invoice and go to field BG-25 along this XPath://ram:ApplicableTradeTax[ram:CategoryCode='E']
  2. Apply the fix. For VAT exemption (category 'E') the seller VAT identifier or tax registration identifier must be present; state a VAT rate of 0, CalculatedAmount = 0 and 'ram:ExemptionReason'.
  3. Validate again. Save the file and validate it again to check that BR-E-1 is no longer reported.
Concrete fix

For VAT exemption (category 'E') the seller VAT identifier or tax registration identifier must be present; state a VAT rate of 0, CalculatedAmount = 0 and 'ram:ExemptionReason'.

XPath//ram:ApplicableTradeTax[ram:CategoryCode='E']

Frequent questions about BR-E-1

How do I fix BR-E-1?
For VAT exemption (category 'E') the seller VAT identifier or tax registration identifier must be present; state a VAT rate of 0, CalculatedAmount = 0 and 'ram:ExemptionReason'.

Related error codes

BR-AE-1 Reverse charge (AE): tax data incomplete BR-S-1 Standard rated (S): seller VAT identifier or tax registration identifier missing BR-Z-1 Zero rated (Z): entries incomplete BR-S-10 Exemption reason (BT-120/BT-121) not allowed with standard rating BR-S-2 Seller tax identifier (BT-31) missing for category S BR-S-3 Tax identifier missing for allowance with category S (BT-31)

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