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Rules / UBL-CR-172 · Markdown

Peppol BIS Billing 3.0 · rule

UBL-CR-172

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does UBL-CR-172 mean? A UBL invoice should not include the AccountingSupplierParty Party PartyTaxScheme ExemptionReason

Why did my invoice fail UBL-CR-172?

This EN 16931 rule warns when the UBL element cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:ExemptionReason is present: the invoice should not include an exemption reason text inside the seller's tax registration (PartyTaxScheme). EN 16931 carries the VAT exemption reason text as BT-120 in the VAT breakdown (BG-23), not on the seller party, so this party-level element is outside the core model. The element is not forbidden by UBL itself, but it lies outside the EN 16931 core invoice model, so remove it to keep the invoice fully conformant and interoperable.

Official rule text

A UBL invoice should not include the AccountingSupplierParty Party PartyTaxScheme ExemptionReason

Common causes

Related rules

UBL-CR-001 · UBL-CR-002 · UBL-CR-003 · UBL-CR-004 · UBL-CR-005 · UBL-CR-006 · UBL-CR-007 · UBL-CR-008

Check your invoice against this rule

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