@fin.cx/einvoice 10.0.0 → 10.1.0

package/ts/formats/validation/vat-categories.validator.ts

@@ -9,7 +9,12 @@ import type { TAccountingDocItem } from '@tsclass/tsclass/dist_ts/finance/index.
 import type { EInvoice } from '../../einvoice.js';
 import type { DecimalCurrencyCalculator } from '../utils/currency.calculator.decimal.js';
 import { Decimal } from '../utils/decimal.js';
-import type { TVatCategoryCode } from '../utils/vat.category.js';
+import {
+  findVatCategoryViolations,
+  VAT_EXEMPTION_DIFFERS,
+  type IVatCategoryViolation,
+  type TVatCategoryCode,
+} from '../utils/vat.category.js';
 import type { ValidationResult } from './validation.types.js';
 
 /**
@@ -40,9 +45,11 @@ export interface VATBreakdown {
 }
 
 /**
- * The EN 16931 rules this validator checks, with their official text (CEN/TC 434
- * EN 16931 validation artefacts 1.3.16, the UBL model; the CII model differs only
- * in the case of "Breakdown" in BR-AE-10 and BR-S-10 and "VAT breakdown" in BR-AE-01)
+ * The EN 16931 rules this validator checks, with their official text (CEN/TC 434 EN 16931
+ * validation artefacts 1.3.16, the UBL model; the CII model differs only in the case of
+ * "Breakdown" in BR-AE-10 and BR-S-10 and "VAT breakdown" in BR-AE-01), BR-CL-22 with the
+ * text of the code list rules, and the package's own check that the items of one breakdown
+ * state one exemption reason
  */
 const VAT_CATEGORY_RULES = {
   'BR-S-01':
@@ -55,6 +62,26 @@ const VAT_CATEGORY_RULES = {
     'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).',
   'BR-S-10':
     'A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).',
+  'BR-Z-02':
+    'An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).',
+  'BR-Z-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).',
+  'BR-Z-08':
+    'In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".',
+  'BR-Z-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).',
+  'BR-Z-10':
+    'A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).',
+  'BR-E-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).',
+  'BR-E-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).',
+  'BR-E-08':
+    'In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".',
+  'BR-E-09':
+    'The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).',
+  'BR-E-10':
+    '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).',
   'BR-AE-01':
     'An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".',
   'BR-AE-02':
@@ -67,8 +94,67 @@ const VAT_CATEGORY_RULES = {
     'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).',
   'BR-AE-10':
     'A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).',
+  'BR-IC-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).',
+  'BR-IC-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).',
+  'BR-IC-08':
+    'In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".',
+  'BR-IC-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).',
+  'BR-IC-10':
+    'A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).',
+  'BR-IC-11':
+    'In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.',
+  'BR-IC-12':
+    'In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.',
+  'BR-G-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).',
+  'BR-G-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).',
+  'BR-G-08':
+    'In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".',
+  'BR-G-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).',
+  'BR-G-10':
+    'A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).',
+  'BR-O-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).',
+  'BR-O-05':
+    'An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).',
+  'BR-O-08':
+    'In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".',
+  'BR-O-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).',
+  'BR-O-10':
+    'A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).',
+  'BR-O-11':
+    'An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).',
+  'BR-AF-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).',
+  'BR-AF-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.',
+  'BR-AF-08':
+    'For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).',
+  'BR-AF-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).',
+  'BR-AF-10':
+    'A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).',
+  'BR-AG-02':
+    'An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).',
+  'BR-AG-05':
+    'In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.',
+  'BR-AG-08':
+    'For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).',
+  'BR-AG-09':
+    'The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).',
+  'BR-AG-10':
+    'A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).',
   'BR-CO-17':
     'VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.',
+  'BR-CL-22': 'Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list',
+  [VAT_EXEMPTION_DIFFERS]:
+    'The Invoice lines (BG-25) of one VAT breakdown (BG-23) state one VAT exemption reason text (BT-120) and code (BT-121), as the breakdown states one.',
 } as const;
 
 type TVatCategoryRuleId = keyof typeof VAT_CATEGORY_RULES;
@@ -83,20 +169,66 @@ interface IVatCategoryFinding {
   remediation?: string;
 }
 
+/** The rule IDs of the taxable amount (-08) and the tax amount (-09) of a VAT breakdown, per category */
+const BREAKDOWN_RULES: Record<TVatCategoryCode, { taxable: TVatCategoryRuleId; tax: TVatCategoryRuleId }> = {
+  S: { taxable: 'BR-S-08', tax: 'BR-S-09' },
+  Z: { taxable: 'BR-Z-08', tax: 'BR-Z-09' },
+  E: { taxable: 'BR-E-08', tax: 'BR-E-09' },
+  AE: { taxable: 'BR-AE-08', tax: 'BR-AE-09' },
+  K: { taxable: 'BR-IC-08', tax: 'BR-IC-09' },
+  G: { taxable: 'BR-G-08', tax: 'BR-G-09' },
+  O: { taxable: 'BR-O-08', tax: 'BR-O-09' },
+  L: { taxable: 'BR-AF-08', tax: 'BR-AF-09' },
+  M: { taxable: 'BR-AG-08', tax: 'BR-AG-09' },
+};
+
+/** The categories whose tax amount is the taxable amount × rate (BR-S-09, BR-AF-09, BR-AG-09); the others state 0 */
+const TAXED_CATEGORIES: readonly TVatCategoryCode[] = ['S', 'L', 'M'];
+
+/**
+ * The business terms and groups a finding of a rule on the items' VAT categories points at
+ * @param violation The violation
+ */
+const referencesOf = (violation: IVatCategoryViolation): { btReference: string; bgReference?: string } => {
+  const suffix = violation.ruleId.split('-').pop();
+  if (violation.ruleId === 'BR-CL-22') {
+    return { btReference: 'BT-121', bgReference: 'BG-23' };
+  }
+  if (violation.ruleId === VAT_EXEMPTION_DIFFERS) {
+    return { btReference: 'BT-120', bgReference: 'BG-23' };
+  }
+  if (violation.ruleId === 'BR-IC-11') {
+    return { btReference: 'BT-72', bgReference: 'BG-13' };
+  }
+  if (violation.ruleId === 'BR-IC-12') {
+    return { btReference: 'BT-80', bgReference: 'BG-15' };
+  }
+  if (violation.ruleId === 'BR-O-11') {
+    return { btReference: 'BT-151', bgReference: 'BG-25' };
+  }
+  switch (suffix) {
+    case '02':
+      return violation.field.startsWith('to.') ? { btReference: 'BT-48', bgReference: 'BG-7' } : { btReference: 'BT-31', bgReference: 'BG-4' };
+    case '05':
+      return { btReference: 'BT-152', bgReference: 'BG-25' };
+    default:
+      return { btReference: 'BT-121', bgReference: 'BG-23' };
+  }
+};
+
 /**
  * The EN 16931 VAT category rules of a document, checked on the VAT categories
  * and the VAT breakdown the encoders write.
  *
- * The category of every line is the one the encoders write (`getVatCategory`):
- * reverse charge (AE) when the document states `reverseCharge`, standard rated
- * (S) otherwise. The envelope states no category of its own for an item or a
- * breakdown, so the other categories (Z, E, K, G, O, L, M) cannot occur, and
- * an item's `metadata` is not read for one. A decoded document may state one
- * for a line (`statedValues.lines[].vatCategoryCode`); the envelope reads such
- * a line as S, so BR-S-05 is not reported for a line whose stated category is
- * not S. The VAT breakdown is the one the
- * encoders write (`computeDocumentTotals().vatGroups`): one group per category
- * and rate. The envelope has no document level allowances or charges, so the
+ * The category of every line is the one the encoders write
+ * (`getItemVatCategory`): the one the item states (`vatCategory`, BT-151),
+ * else reverse charge (AE) when the document states `reverseCharge` and
+ * standard rated (S) otherwise. A decoded line carries the category its
+ * document states. The rules on the items, their exemption reasons and the
+ * parties' identifiers are those export refuses a document for
+ * (`findVatCategoryViolations`). The VAT breakdown is the one the encoders
+ * write (`computeDocumentTotals().vatGroups`): one group per category and
+ * rate. The envelope has no document level allowances or charges, so the
  * rules on them (BR-S-02 to -04 and -06 to -07 and their counterparts) do not
  * apply, and a taxable amount is the sum of the line net amounts.
  */
@@ -121,42 +253,23 @@ export class VATCategoriesValidator {
     const calculator = getDocumentCalculator(invoice.currency);
     const items = invoice.items ?? [];
 
-    this.validateLines(invoice, items, totals);
+    for (const violation of findVatCategoryViolations(invoice)) {
+      this.addError(violation.ruleId as TVatCategoryRuleId, {
+        field: violation.field,
+        ...referencesOf(violation),
+        remediation: violation.message,
+      });
+    }
+    this.validateBreakdownPresence(totals);
     this.validateBreakdown(items, totals, calculator);
     return this.results;
   }
 
   /**
-   * The rules on the lines of each category: the rate (BR-S-05, BR-AE-05), the breakdown the
-   * category needs (BR-S-01, BR-AE-01) and the parties' identifiers of reverse charge (BR-AE-02)
+   * The breakdown a category of the lines needs: at least one for S (BR-S-01), exactly one for
+   * reverse charge (BR-AE-01)
    */
-  private validateLines(invoice: EInvoice, items: TAccountingDocItem[], totals: IDocumentTotals): void {
-    items.forEach((item, index) => {
-      const category = totals.lineVatCategories[index];
-      // A decoded line keeps the category its document states (BT-151). One that is not S is a
-      // category the envelope cannot express (Z, E, K, G, O, or AE in a document that mixes S and
-      // AE lines, which the decoders do not read as reverse charge); its rate says nothing of BR-S-05.
-      const statedCategory = invoice.statedValues?.lines[index]?.vatCategoryCode;
-      if (category === 'S' && !(item.vatPercentage > 0) && (statedCategory === undefined || statedCategory === 'S')) {
-        this.addError('BR-S-05', {
-          field: `items[${index}].vatPercentage`,
-          btReference: 'BT-152',
-          bgReference: 'BG-25',
-          value: item.vatPercentage,
-          expected: '> 0',
-        });
-      }
-      if (category === 'AE' && item.vatPercentage !== 0) {
-        this.addError('BR-AE-05', {
-          field: `items[${index}].vatPercentage`,
-          btReference: 'BT-152',
-          bgReference: 'BG-25',
-          value: item.vatPercentage,
-          expected: 0,
-        });
-      }
-    });
-
+  private validateBreakdownPresence(totals: IDocumentTotals): void {
     const hasCategory = (category: TVatCategoryCode) => totals.lineVatCategories.includes(category);
     const groupsOf = (category: TVatCategoryCode) => totals.vatGroups.filter((group) => group.category === category);
     if (hasCategory('S') && groupsOf('S').length === 0) {
@@ -171,32 +284,11 @@ export class VATCategoriesValidator {
         remediation: 'a reverse charge breakdown per rate: give every reverse charge line the VAT rate 0 (BR-AE-05)',
       });
     }
-
-    if (hasCategory('AE')) {
-      const seller = invoice.from?.registrationDetails;
-      if (!seller?.vatId?.trim() && !seller?.taxNumber?.trim()) {
-        this.addError('BR-AE-02', {
-          field: 'from.registrationDetails',
-          btReference: 'BT-31',
-          bgReference: 'BG-4',
-          remediation: 'state from.registrationDetails.vatId (BT-31) or .taxNumber (BT-32); the envelope cannot state a tax representative (BT-63)',
-        });
-      }
-      const buyer = invoice.to?.registrationDetails;
-      if (!buyer?.vatId?.trim() && !buyer?.registrationId?.trim()) {
-        this.addError('BR-AE-02', {
-          field: 'to.registrationDetails',
-          bgReference: 'BG-7',
-          btReference: 'BT-48',
-          remediation: 'state to.registrationDetails.vatId (BT-48) or .registrationId (BT-47)',
-        });
-      }
-    }
   }
 
   /**
-   * The rules on each VAT breakdown group: its taxable amount (BR-S-08, BR-AE-08), its tax
-   * amount (BR-S-09, BR-AE-09, BR-CO-17) and its exemption reason (BR-S-10, BR-AE-10)
+   * The rules on each VAT breakdown group: its taxable amount (BR-S-08 and its counterparts of
+   * every category) and its tax amount (BR-S-09 and its counterparts, BR-CO-17)
    */
   private validateBreakdown(items: TAccountingDocItem[], totals: IDocumentTotals, calculator: DecimalCurrencyCalculator): void {
     for (const group of totals.vatGroups) {
@@ -206,29 +298,18 @@ export class VATCategoriesValidator {
       const expectedTaxable = calculator.round(Decimal.sum(lineNetAmounts));
       const expectedTax = calculator.calculateVAT(group.taxableAmount, group.rate);
       const amounts = (value: Decimal, expected: Decimal) => ({ value: value.toNumber(), expected: expected.toNumber() });
-      const at = `rate ${group.rate}`;
+      const at = `${group.category} rate ${group.rate}`;
+      const rules = BREAKDOWN_RULES[group.category];
 
-      if (group.category === 'S') {
-        if (!group.taxableAmount.equals(expectedTaxable)) {
-          this.addError('BR-S-08', { field: `taxBreakdown[${at}].netAmount`, btReference: 'BT-116', ...amounts(group.taxableAmount, expectedTaxable) });
-        }
-        if (!group.taxAmount.equals(expectedTax)) {
-          this.addError('BR-S-09', { field: `taxBreakdown[${at}].taxAmount`, btReference: 'BT-117', ...amounts(group.taxAmount, expectedTax) });
-        }
-        if (group.exemption) {
-          this.addError('BR-S-10', { field: `taxBreakdown[${at}]`, btReference: 'BT-121', value: group.exemption.code });
-        }
+      if (!group.taxableAmount.equals(expectedTaxable)) {
+        this.addError(rules.taxable, { field: `taxBreakdown[${at}].netAmount`, btReference: 'BT-116', ...amounts(group.taxableAmount, expectedTaxable) });
       }
-      if (group.category === 'AE') {
-        if (!group.taxableAmount.equals(expectedTaxable)) {
-          this.addError('BR-AE-08', { field: `taxBreakdown[${at}].netAmount`, btReference: 'BT-116', ...amounts(group.taxableAmount, expectedTaxable) });
-        }
-        if (!group.taxAmount.isZero()) {
-          this.addError('BR-AE-09', { field: `taxBreakdown[${at}].taxAmount`, btReference: 'BT-117', value: group.taxAmount.toNumber(), expected: 0 });
-        }
-        if (group.exemption?.code !== 'VATEX-EU-AE' && !group.exemption?.reason.trim()) {
-          this.addError('BR-AE-10', { field: `taxBreakdown[${at}]`, btReference: 'BT-121' });
+      if (TAXED_CATEGORIES.includes(group.category)) {
+        if (!group.taxAmount.equals(expectedTax)) {
+          this.addError(rules.tax, { field: `taxBreakdown[${at}].taxAmount`, btReference: 'BT-117', ...amounts(group.taxAmount, expectedTax) });
         }
+      } else if (!group.taxAmount.isZero()) {
+        this.addError(rules.tax, { field: `taxBreakdown[${at}].taxAmount`, btReference: 'BT-117', value: group.taxAmount.toNumber(), expected: 0 });
       }
       if (!group.taxAmount.equals(expectedTax)) {
         this.addError('BR-CO-17', { field: `taxBreakdown[${at}].taxAmount`, btReference: 'BT-117', ...amounts(group.taxAmount, expectedTax) });
@@ -239,7 +320,7 @@ export class VATCategoriesValidator {
   private addError(ruleId: TVatCategoryRuleId, finding: IVatCategoryFinding): void {
     this.results.push({
       ruleId,
-      source: 'EN16931',
+      source: ruleId === VAT_EXEMPTION_DIFFERS ? 'EINVOICE' : 'EN16931',
       severity: 'error',
       message: VAT_CATEGORY_RULES[ruleId],
       bgReference: 'BG-23',