BR-E-09
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-E-09 mean? The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
Why did my invoice fail BR-E-09?
In a VAT breakdown group (BG-23) with category code (BT-118) 'Exempt from VAT', the VAT category tax amount BT-117 must be 0. By definition no VAT is due on exempt supplies, so the calculated tax for this breakdown must be zero.
Official rule text
The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
Common causes
- TaxAmount computed as TaxableAmount * rate where a stray non-zero rate produced a non-zero result.
- A non-zero tax amount copied from another breakdown group.
- Category code should have been S/standard but was labelled E while keeping the tax amount.
- TaxAmount element populated with a rounding artefact instead of 0.
How do I fix it?
In the exempt cac:TaxSubtotal set <cbc:TaxAmount currencyID="EUR">0</cbc:TaxAmount>.
Related rules
BR-E-01 · BR-E-02 · BR-E-03 · BR-E-04 · BR-E-05 · BR-E-06 · BR-E-07 · BR-E-08
Check your invoice against this rule
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