BT-121

Which is the code of the reason for the exemption VAT (BT-121) e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

BT-121 is coded reason in VAT recapitecii BG-23. It is selected from the supported VATEX dial and must be compatible with the category VAT; for category E rule BR-E-10 requires text BT-120 or code BT-121.

BT-121 is the coded reason why in particular VAT recapitecii (BG-23) does not apply VAT. V UBL is entered as cbc:TaxExemption; it is not a field on the invoice line. The value must come from the supported VATEX dial and be compatible with the category used VAT.

For category (freed from VAT) rule BR-E-10 requires at least one of the fields: Reason text BT-120 or code BT-121. Similar rules exist for other modes, e.g. reverse charge The reason for the exemption shall not be used for the standard category "S" and "zero" rates "Z" respectively. The verifier shall verify the formal combination of code and category, not the correctness of the tax assessment of a particular trade.

Therefore, the ERP should not be collected by VATEX only at a zero rate. The correct tax regime and category shall be determined first; only then the corresponding text or reason code is mapped.

Related issues

It's not legal advice. Sources: Peppol Syntax BT-121; VATEX; BR-E-10. Verified 23. 7. 2026.