Validation rules
UBL-SR-32 — UBL rule
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.
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.