Rules / BR-CL-22 · Markdown

Peppol BIS Billing 3.0 · rule

BR-CL-22

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-CL-22 mean? Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list

Why did my invoice fail BR-CL-22?

The tax exemption reason code must come from the CEF VATEX code list. These codes (e.g. VATEX-EU-IC for intra-community supply) give a machine-readable justification for why VAT is not charged. In UBL the element is cac:TaxCategory/cbc:TaxExemptionReasonCode in the VAT breakdown.

Official rule text

Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list

Common causes

• Free text or a legal article reference placed in the code element instead of a VATEX code
• Mistyped VATEX code or wrong casing
• A national exemption code list used instead of CEF VATEX

How do I fix it?

<cac:TaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Related rules

BR-CL-01 · BR-CL-03 · BR-CL-04 · BR-CL-05 · BR-CL-06 · BR-CL-07 · BR-CL-08 · BR-CL-10