`BR-AF-10`

A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Official rule text

[BR-AF-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

[BR-AF-10]-A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
CIUS-RO (1.0.9), XRechnung with the CEN EN 16931 rules (3.0.2), ZUGFeRD / Factur-X (2.5.2)

Where the rule applies

Rule set	Document type	Severity
XRechnung with the CEN EN 16931 rules (3.0.2) KoSIT, CEN	EN16931 XRechnung (UBL Invoice), EN16931 XRechnung Extension (UBL Invoice), EN16931 XRechnung CVD (UBL Invoice), EN16931 XRechnung (UBL CreditNote), EN16931 XRechnung CVD (UBL CreditNote), EN16931 XRechnung (CII), EN16931 XRechnung Extension (CII), EN16931 XRechnung CVD (CII), EN16931 (UBL Invoice), EN16931 (UBL CreditNote), EN16931 (CII)	fatal
ZUGFeRD / Factur-X (2.5.2) FeRD, FNFE-MPE	Factur-X BASIC WL (CII), Factur-X BASIC (CII), Factur-X EN 16931 (CII)	error
Peppol BIS Billing 3.0 (3.0-2026.5) OpenPeppol	Peppol BIS Billing 3.0 (UBL Invoice), Peppol BIS Billing 3.0 (UBL CreditNote)	fatal
French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04) FNFE-MPE	EXTENDED-CTC-FR (UBL Invoice), EXTENDED-CTC-FR (UBL CreditNote)	fatal
CIUS-RO (1.0.9) Romanian Ministry of Finance	CIUS-RO (CII): EN 16931 only	fatal
HR-CIUS (eRačun) (1.0.4) Croatian Tax Administration	HR-CIUS (UBL Invoice), HR-CIUS (UBL CreditNote)	fatal

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

BG-23
BT-118
BT-120
BT-121

Technical check

Syntax: UBL · French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04), HR-CIUS (eRačun) (1.0.4), Peppol BIS Billing 3.0 (3.0-2026.5), XRechnung with the CEN EN 16931 rules (3.0.2)
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (must be true): not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)

Syntax: CII · CIUS-RO (1.0.9), XRechnung with the CEN EN 16931 rules (3.0.2)
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']
Test (must be true): not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)

Syntax: CII · ZUGFeRD / Factur-X (2.5.2)
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L']
Test (must be true): not(ram:ExemptionReason) and not (ram:ExemptionReasonCode)

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "fatal",
  "ruleId": "BR-AF-10",
  "message": "[BR-AF-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) \"IGIC\" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).",
  "xpath": "/…",
  "source": "schematron:xrechnung@3.0.2",
  "docUrl": "https://einvoice-api.eu/rules/br-af-10.html"
}

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Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.