PEPPOL-EN16931-P0110

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does PEPPOL-EN16931-P0110 mean? Tax Category E MUST be used when exemption reason code is VATEX-EU-I

Why did my invoice fail PEPPOL-EN16931-P0110?

If the exemption reason code VATEX-EU-I (exemption under the VAT Directive) is used, the tax category code must be E (exempt from tax). This keeps the machine-readable VAT category consistent with the cited exemption.

Official rule text

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

Common causes

Category S or Z paired with VATEX-EU-I
VAT percent other than 0 on the exempt breakdown
Template reuse leaving a stale exemption reason code

How do I fix it?

<cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent><cbc:TaxExemptionReasonCode>VATEX-EU-I</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.