BR-E-10: An exemption without a reason
This code shows up when an electronic invoice is validated. Here is what it means, why it fires, and what to change in the file.
Why this code appears
An exempt breakdown (category E) does not say WHY. The standard requires a reason (BT-120) or a reason code (BT-121): without it, the tax authority cannot tie the exemption to a legal basis, and the recipient cannot justify their accounting entry.
How to fix it
Add ExemptionReason with the statutory wording: for a French small-business exemption, "TVA non applicable, article 293 B du CGI". This is the most frequent rejection for sole traders and micro-businesses.
What it looks like in the file
These two snippets are replayed against our own checker on a complete invoice, every time the site is built. The first one raises this code, the second one does not.
What raises the code:
Nothing. The field is simply absent from the file, and it is that absence the check reports.
What to write instead:
<ram:ExemptionReason>Exonération article 261 du CGI</ram:ExemptionReason>
Where it happens
This code comes from EN 16931, the European e-invoicing standard. It concerns business term BT-120.