← All rule codes

BR-E-05

Error (blocking) EN 16931 (UBL)EN 16931 (CII)

Official rule text

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Seeing BR-E-05 in a rejection?

Run your file through the free validator to see every violation at once — or let NormDrift watch your reference invoices so the next ruleset release never surprises you.