Solution : https://service.sap.com/sap/support/notes/837264 (SAP Service marketplace login required)
Key words : 
eu directive 2001/115/ec, eu member state, basic type gsverf01, attached correction instructions, tax exemption applies, tax amount, dated 20 december 2001, incoming invoice, mr91 reason, legal requirement
Related Notes : 
       
| 778477 | MR90: EU directive on tax exemption |