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`BR-E-09`:Exempt percentage must be zero

VAT category E must have rate of 0%.

We can fix this automatically

AUTO-FIX

1. For exempt/zero-rate categories, set TaxAmount to 0.

No manual changes needed

Why This Error Matters

Invoice will be rejected. VAT exempt (category E) transactions must include all mandatory elements in the VAT breakdown. Missing elements prevent tax authorities from verifying exempt status compliance.

How to Fix It

Check E rate

Percent for category E

Set to zero

Exempt = 0% rate

Technical Details

XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="E"]/cac:TaxCategory/cbc:Percent

Common Causes

VAT exempt breakdown shows non-zero cbc:TaxableAmount value
Line amounts incorrectly summed into exempt category taxable base
Standard-rated items miscategorized as exempt
Calculation includes amounts that should be in different VAT category
Export process failed to separate exempt from taxable amounts

Frequently Asked Questions

VAT category E must have rate of 0%.

Set Percent to 0. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-E-09 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

Many instances of BR-E-09 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including exempt percentage must be zero.

Related Errors

BR-E-06

Exempt VAT must be zero

Last updated: 16 January 2026

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BR-E-09:Exempt percentage must be zero