UBL-SR-32
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does UBL-SR-32 mean? VAT exemption reason text shall occur maximum once
Why did my invoice fail UBL-SR-32?
For each VAT breakdown group (BG-23), the VAT exemption reason text (BT-120) explains why VAT is zero, exempt, reverse-charged, etc. EN 16931 allows at most one exemption reason text per VAT breakdown, so cbc:TaxExemptionReason must not appear more than once inside a single cac:TaxSubtotal/cac:TaxCategory. A coded reason (BT-121) may accompany it.
Official rule text
VAT exemption reason text shall occur maximum once
Common causes
- Two cbc:TaxExemptionReason elements in the same cac:TaxCategory of a VAT breakdown.
- Exemption text supplied in multiple languages within one tax category.
- A template outputs both a generic and a specific exemption sentence as separate elements.
How do I fix it?
Keep a single reason in the tax category: <cac:TaxCategory><cbc:ID>E</cbc:ID>...<cbc:TaxExemptionReason>Exempt under Article 132</cbc:TaxExemptionReason>...</cac:TaxCategory> and remove duplicates.
Related rules
UBL-SR-01 · UBL-SR-02 · UBL-SR-03 · UBL-SR-04 · UBL-SR-05 · UBL-SR-06 · UBL-SR-07 · UBL-SR-08
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