BEAst Supply 4.0.5

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

Namespace

cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Data type

Text

udt:CodeType

Example value

VATEX-EU-79-C

Business terms

BT-121

Code lists

VATEX code list

Rules

Identifier/Error message	Flag
BR-CL-22 [BR-CL-22]-Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list	fatal
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).	fatal
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).	fatal
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).	fatal
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).	fatal
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).	fatal
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).	fatal
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).	fatal
PEPPOL-EN16931-P0104 Tax Category G MUST be used when exemption reason code is VATEX-EU-G	fatal
PEPPOL-EN16931-P0105 Tax Category O MUST be used when exemption reason code is VATEX-EU-O	fatal
PEPPOL-EN16931-P0106 Tax Category K MUST be used when exemption reason code is VATEX-EU-IC	fatal
PEPPOL-EN16931-P0107 Tax Category AE MUST be used when exemption reason code is VATEX-EU-AE	fatal
PEPPOL-EN16931-P0108 Tax Category E MUST be used when exemption reason code is VATEX-EU-D	fatal
PEPPOL-EN16931-P0109 Tax Category E MUST be used when exemption reason code is VATEX-EU-F	fatal
PEPPOL-EN16931-P0110 Tax Category E MUST be used when exemption reason code is VATEX-EU-I	fatal
PEPPOL-EN16931-P0111 Tax Category E MUST be used when exemption reason code is VATEX-EU-J	fatal

cbc:TaxExemptionReasonCode