Validation rules
BR-Z-10 — EN 16931 rule
A zero-rated (Z) VAT breakdown must not carry a VAT exemption reason (BT-120) or reason code (BT-121).
- Rule
BR-Z-10— official EN 16931 / XRechnung rule- Severity
- error
- Business term
BT-120— VAT exemption reason- Field in your JSON
invoice.tax_exemptions[*].reason- Detected by
- tier 3 — KoSIT validator (authoritative)
- Reachability
- Only reachable when validating your own XML — normbill-generated documents cannot trigger it
invoice.tax_exemptions only accepts categories E, AE, K, G and O, and the serializer writes reasons only into those breakdowns.
How to fix it
Remove TaxExemptionReason/TaxExemptionReasonCode from the zero-rated TaxSubtotal in your XML.
BR-Z-10 auf Deutsch — was bedeutet der Fehler?
Eine Nullsatz-Aufschlüsselung (Kategorie Z) darf keinen Befreiungsgrund (BT-120) oder Befreiungscode (BT-121) tragen. invoice.tax_exemptions akzeptiert nur E, AE, K, G und O; die Meldung betrifft extern erzeugtes XML.
So beheben Sie den Fehler
Entfernen Sie TaxExemptionReason/TaxExemptionReasonCode aus dem Nullsatz-TaxSubtotal in Ihrem XML.
Related rules
BR-E-10— Lines use VAT category "E" (exempt) but no exemption reason (BT-120) or reason code (BT-121) is given.BR-AE-10— Lines use VAT category "AE" (reverse charge) but no exemption reason (BT-120) or reason code (BT-121) is…BR-IC-10— Lines use VAT category "K" (intra-community supply) but no exemption reason (BT-120) or reason code (BT-121)…BR-G-10— Lines use VAT category "G" (export outside the EU) but no exemption reason (BT-120) or reason code (BT-121)…BR-O-10— Lines use VAT category "O" (not subject to VAT) but no exemption reason (BT-120) or reason code (BT-121) is…BR-AF-10— An IGIC (L) VAT breakdown must not carry a VAT exemption reason (BT-120) or reason code (BT-121).
Official sources
- XRechnung specification (KoSIT / xeinkauf.de)
- KoSIT validator on GitHub and the XRechnung validator configuration
Every 422 from the API lists the rule id, the path in your request JSON, a plain-language message and a suggested fix — see the docs overview for the report format.
Or try it live: drop any XRechnung XML on the free validator — same KoSIT-backed report, no account.