BT-120

VAT exemption reason text

BT-120 (VAT exemption reason text) is a business term of EN 16931, the European e-invoicing standard. This page shows where the field lives in a UBL invoice, how often it may appear and which validation rules check it.

Why no VAT is charged.

Group: BG-23 (VAT breakdown)

Cardinality: 0..1

UBL element: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason

Example value: Reverse charge

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