VAT exemption reason code

A coded statement of the reason for why the amount is exempted from VAT.

About

ID
BT-121
Cardinality
0..1
Semantic datatype
Code
Name
VAT exemption reason code
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:TaxExemptionReasonCode
Rules
  • BR-CL-22: [BR-CL-22]-Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list
  • BR-S-10: [BR-S-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
  • BR-Z-10: [BR-Z-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
  • BR-E-10: [BR-E-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
  • BR-AE-10: [BR-AE-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).
  • BR-IC-10: [BR-IC-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).
  • BR-G-10: [BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
  • BR-O-10: [BR-O-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).
  • PEPPOL-EN16931-P0104: Tax Category G MUST be used when exemption reason code is VATEX-EU-G
  • PEPPOL-EN16931-P0105: Tax Category O MUST be used when exemption reason code is VATEX-EU-O
  • PEPPOL-EN16931-P0106: Tax Category K MUST be used when exemption reason code is VATEX-EU-IC
  • PEPPOL-EN16931-P0107: Tax Category AE MUST be used when exemption reason code is VATEX-EU-AE
  • PEPPOL-EN16931-P0108: Tax Category E MUST be used when exemption reason code is VATEX-EU-D
  • PEPPOL-EN16931-P0109: Tax Category E MUST be used when exemption reason code is VATEX-EU-F
  • PEPPOL-EN16931-P0110: Tax Category E MUST be used when exemption reason code is VATEX-EU-I
  • PEPPOL-EN16931-P0111: Tax Category E MUST be used when exemption reason code is VATEX-EU-J