errorEN16931
BR-AF-10:IGIC VAT breakdown must not have exemption reason
An IGIC VAT breakdown must NOT have a VAT exemption reason code or text. IGIC is a positive tax (like standard VAT), so exemption reasons are not applicable.
We can fix this automatically
AUTO-FIXAuto-fix: Remove VAT exemption reason code (BT-121) and exemption reason text (BT-120) from IGIC breakdown. Safe because IGIC never has exemptions.
No manual changes needed
Upload and Fix NowWhy This Error Matters
Invoice will be rejected by validation. IGIC is a taxable category - providing an exemption reason is logically incorrect.
How to Fix It
1
Locate IGIC VAT breakdown
2
Check for exemption reason
3
Remove exemption reason code
4
Remove exemption reason text
5
Validate the result
Technical Details
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID="L"]/cbc:TaxExemptionReasonCode (BT-121) and /cbc:TaxExemptionReason (BT-120). IGIC (category L) is the Canary Islands indirect tax. It is a positive tax rate, so exemption reasons do not apply and must not be present.Common Causes
- Exemption reason code added to IGIC breakdown in error
- Copy from exempt category without clearing exemption fields
- ERP template includes exemption fields by default
- Confusion between IGIC and exempt categories
- Manual entry added unnecessary exemption text
Frequently Asked Questions
An IGIC VAT breakdown must NOT have a VAT exemption reason code or text. IGIC is a positive tax (like standard VAT), so exemption reasons are not applicable.
Remove VAT exemption reason code (BT-121) and exemption text (BT-120) from the IGIC VAT breakdown. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-AF-10 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-AF-10 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 16 January 2026
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