Peppol BIS Billing 3.0 · rule

BR-AF-10

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AF-10 mean? A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Why did my invoice fail BR-AF-10?

A VAT breakdown (BG-23) entry with category code "IGIC" (code L) must not carry a VAT exemption reason code (BT-121) or exemption reason text (BT-120). IGIC is a taxed category, so exemption reasons — which belong to exempt-style categories — are not allowed on it. In UBL these fields are cac:TaxCategory/cbc:TaxExemptionReasonCode and cbc:TaxExemptionReason inside the TaxSubtotal.

Official rule text

A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Common causes

Template reuse from an exempt (E) breakdown leaving TaxExemptionReason populated
Software unconditionally emitting an exemption reason for every TaxSubtotal
Wrong category code: the entry should actually be E or O, not L

How do I fix it?

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">7.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.