PEPPOL-EN16931-P0109

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does PEPPOL-EN16931-P0109 mean? Tax Category E MUST be used when exemption reason code is VATEX-EU-F

Why did my invoice fail PEPPOL-EN16931-P0109?

If the exemption reason code VATEX-EU-F (exemption under the VAT Directive) is used, the tax category code must be E (exempt from tax). Category and exemption reason must agree so the exemption is processed consistently.

Official rule text

Tax Category E MUST be used when exemption reason code is VATEX-EU-F

Common causes

Using Z or O as the category with VATEX-EU-F
Non-zero VAT percent on the exempt category
Exemption reason code placed on a breakdown with a different category

How do I fix it?

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

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.