BR-AG-10
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Official rule text
A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Related rules
BR-AG-01 · BR-AG-02 · BR-AG-03 · BR-AG-04 · BR-AG-05 · BR-AG-06 · BR-AG-07 · BR-AG-08
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