EXEMPTION_NOT_FOR_ISSUED

Exemption reason ‹value› cannot be used on an issued invoice: article 26 of the VAT Law exempts the intra-community acquisition, which the buyer declares. If you sell to another Member State, the supply is the one of article 25 (EXENTA_ART_25)

Category: Invoices


HTTP status	`422` Unprocessable Content
Retry	After fixing the cause

When it happens

A line carries exemption_reason EXENTA_ART_26. Article 26 of the VAT Act exempts the intra-EU acquisition the buyer declares, not a supply the seller invoices.

How to fix it

For a supply of goods to a business in another Member State, use EXENTA_ART_25. A corrective invoice of an original that already carried it keeps it.

Retry

Not as is: the same request fails the same way. Fix the cause described above, then send the request again, under a new Idempotency-Key if the body changed.

Returned by

The operations where this code is most likely. The list is not exhaustive.

Rules that cite this code

TAX-018 An issued invoice does not use the intra-EU acquisition exemption

Example response

When this error occurs, the API answers 422 Unprocessable Content with a JSON body of this shape:

{
  "type": "https://docs.beel.es/errors/EXEMPTION_NOT_FOR_ISSUED_INVOICE",
  "title": "EXEMPTION_NOT_FOR_ISSUED_INVOICE",
  "detail": "Exemption reason ‹value› cannot be used on an issued invoice: article 26 of the VAT Law exempts the intra-community acquisition, which the buyer declares. If you sell to another Member State, the supply is the one of article 25 (EXENTA_ART_25)",
  "instance": "/v1/<resource>",
  "errors": [],
  "success": false,
  "error": {
    "code": "EXEMPTION_NOT_FOR_ISSUED_INVOICE",
    "message": "Exemption reason ‹value› cannot be used on an issued invoice: article 26 of the VAT Law exempts the intra-community acquisition, which the buyer declares. If you sell to another Member State, the supply is the one of article 25 (EXENTA_ART_25)",
    "details": {}
  },
  "meta": {
    "timestamp": "2026-05-21T10:00:00Z",
    "request_id": "4bf92f3577b34da6a3ce929d0e0e4736"
  }
}

The type URI is stable and always resolves to this page.

Message

La causa de exención ‹value› no se puede usar en una factura emitida: el art. 26 de la Ley del IVA exime la adquisición intracomunitaria, que declara quien compra. Si vendes a otro Estado miembro, la entrega es la del art. 25 (EXENTA_ART_25)

La causa d'exempció ‹value› no es pot fer servir en una factura emesa: l'art. 26 de la Llei de l'IVA eximeix l'adquisició intracomunitària, que declara qui compra. Si vens a un altre Estat membre, el lliurament és el de l'art. 25 (EXENTA_ART_25)

Send the request with Accept-Language: <es|en|ca> to receive the message in your preferred language.

Placeholders like ‹value› are filled in at runtime with the actual values of your request.

Other errors in this category

ATTACH_SOURCE_INVOICE_UNAVAILABLE

A source invoice is not available (it does not exist or you no longer have access); uncheck the source invoices attachment to send without the folder

ATTACH_SOURCE_INVOICES_NO_SOURCES

The invoice has no consolidation disbursements: there are no source invoices to attach

ATTACH_SOURCE_INVOICES_REQUIRES_PDF

Attaching the source invoices also requires attaching the invoice PDF

ATTACH_SOURCE_PDF_MISSING

These source invoices have no generated PDF: ‹value›

ATTACH_SOURCE_ZIP_TOO_LARGE

The source invoices ZIP (‹value› MB) exceeds the maximum sendable size (‹value› MB)

EXEMPTION_NOT_FOR_ISSUED_INVOICE