`BR-IP-10`

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

Official rule text

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

Where the rule applies

Rule set	Document type	Severity
CIUS-RO (1.0.9) Romanian Ministry of Finance	CIUS-RO (UBL Invoice), CIUS-RO (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 · CIUS-RO (1.0.9)
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (must be true): not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)

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-IP-10",
  "message": "[BR-IP-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) \"IPSI\" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).",
  "xpath": "/…",
  "source": "schematron:cius-ro@1.0.9",
  "docUrl": "https://einvoice-api.eu/rules/br-ip-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.