Validation rules

UBL-SR-32

A VAT breakdown carries more than one exemption reason text (BT-120) — only one cbc:TaxExemptionReason per cac:TaxSubtotal is allowed.

Rule: UBL-SR-32 — 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

The serializer emits at most one exemption reason per VAT category, from invoice.tax_exemptions.

How to fix it

Keep a single TaxExemptionReason per TaxSubtotal. Through normbill, each tax_exemptions entry has one reason.

UBL-SR-32 auf Deutsch — was bedeutet der Fehler?

Der KoSIT-Validator lehnt die Rechnung ab, weil eine Steueraufschlüsselung mehrere Befreiungsgründe (BT-120) trägt — nur eine cbc:TaxExemptionReason je cac:TaxSubtotal ist erlaubt.

So beheben Sie den Fehler

Behalten Sie genau eine TaxExemptionReason je TaxSubtotal. Über normbill hat jeder tax_exemptions-Eintrag einen reason.

Official sources

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.