How do I fix BR-E-10?

Give the reason as text (BT-120), such as "Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG", or the provision your exemption rests on. Or give a code from the VATEX list (BT-121) if one matches your exemption.

All error codes · Error code · EN 16931 (CEN)

BR-E-10 VAT exemption without a reason

If a supply is exempt from VAT (category E), the VAT breakdown must state why. That includes German small businesses under § 19 UStG.

The rule's official text

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).

An error: the validator rejects the invoice, and recipients may refuse it.

What usually causes it

The invoice uses category E but has no exemption reason in the VAT breakdown.
The note on § 19 UStG is only in the invoice's footer.

How to fix it

Give the reason as text (BT-120), such as "Kein Ausweis von Umsatzsteuer, da Kleinunternehmer gemäß § 19 UStG", or the provision your exemption rests on.
Or give a code from the VATEX list (BT-121) if one matches your exemption.

Where it sits in the XML

UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason
CII: ram:ApplicableTradeTax/ram:ExemptionReason

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docket writes every invoice as a ZUGFeRD PDF and an XRechnung at once, following exactly these rules. More on e-invoicing in docket.