A textual statement of the reason for why the base amount is exempted from VAT.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Text
Example value
Exempt
Business terms
OP-110-007
Rules
Identifier/Error message Flag
EHF-T110-B14801
Document MUST NOT contain elements not part of the data model.
fatal