BR-E-07
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-E-07 mean? In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
Why did my invoice fail BR-E-07?
When a document-level charge (BG-21) uses the VAT category code 'Exempt from VAT' (code E) in BT-102, its VAT rate BT-103 must be exactly 0. As exempt items are outside the scope of VAT charging, a non-zero percentage is not permitted.
Official rule text
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
Common causes
- BT-103 (cbc:Percent) omitted entirely on an exempt charge; a missing value is not read as 0.
- A positive rate carried over from a standard-rated charge template.
- Wrong category assignment: charge marked E instead of S.
- Rounding or defaulting logic that injects a non-zero rate.
How do I fix it?
In the charge's cac:TaxCategory use <cbc:ID>E</cbc:ID> and <cbc:Percent>0</cbc:Percent>.
Related rules
BR-E-01 · BR-E-02 · BR-E-03 · BR-E-04 · BR-E-05 · BR-E-06 · BR-E-08 · BR-E-09
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