A textual statement of the reason why the amount is exempted from VAT or why no VAT is being charged.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Text
Example value
Exempt
Business terms
BT-120
Rules
Identifier/Error message Flag
EHF-REMINDER-B14501
Document MUST NOT contain elements not part of the data model.
fatal