A textual description of the reason why the items belongin to the subtotal are exempted for VAT. A credit note may contain, as text, the reasons for why a value amount in a category is exempted from VAT. credit note only support one category with an exemption reason pr. credit note. Mandatory if VAT category = E.
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2| Identifier/Error message | Flag |
|---|---|
| BII2-T14-R045 A VAT exemption reason MUST be provided if the VAT category code is exempt or reverse charge. |
fatal |