EU E-Invoice API

BR-E-08

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

Official rule text

[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

Where the rule applies

Rule setDocument typeSeverity
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 (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
CIUS-RO (1.0.9)
Romanian Ministry of Finance		CIUS-RO (UBL Invoice), CIUS-RO (UBL CreditNote), CIUS-RO (CII): EN 16931 onlyfatal
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-92
  • BT-95
  • BT-99
  • BT-102
  • BT-116
  • BT-118
  • BT-131
  • BT-151

Technical check

Syntax
UBL · CIUS-RO (1.0.9), 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) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (must be true)
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) +…
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[. = 'E'][upper-case(../ram:TypeCode) = 'VAT']
Test (must be true)
(../ram:BasisAmount - 1 < (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'E']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='E']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100)…
Syntax
CII · ZUGFeRD / Factur-X (2.5.2)
Context
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'E']
Test (must be true)
(../ram:BasisAmount - 1 <= (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'E']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='E']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100)…

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-E-08",
  "message": "[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Exempt from VAT\" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are \"Exempt from VAT\".",
  "xpath": "/…",
  "source": "schematron:xrechnung@3.0.2",
  "docUrl": "https://einvoice-api.eu/rules/br-e-08.html"
}

Check an invoice against this rule and every other rule of the rule set – in the browser, without sign-up.

Validate an invoice for free Validate by API (100 documents a month free)

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