# BR-E-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-e-09

## 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).

## 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.

## 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>.
```