diff --git a/template/Factur-X-1.07.2-extended/invoice.xml b/template/Factur-X-1.07.2-extended/invoice.xml
index bad23a9..9af1698 100644
--- a/template/Factur-X-1.07.2-extended/invoice.xml
+++ b/template/Factur-X-1.07.2-extended/invoice.xml
@@ -38,7 +38,7 @@ this repository contains the full copyright notices and license terms. -->
         <ram:ApplicableTradeTax>
             <ram:CalculatedAmount py:if="amount" py:attrs="{'currencyID': this.invoice.currency.code}">${amount * this.type_sign}</ram:CalculatedAmount>
             <ram:TypeCode>${this.tax_unece_code(tax)}</ram:TypeCode>
-            <ram:ExemptionReason py:if="tax.legal_notice">${tax.legal_notice}</ram:ExemptionReason>
+            <ram:ExemptionReason py:if="tax.legal_notice and not this.tax_category_code(tax)">${tax.legal_notice}</ram:ExemptionReason>
             <ram:BasisAmount py:if="base">${base * this.type_sign}</ram:BasisAmount>
             <ram:CategoryCode>${this.tax_category_code(tax)}</ram:CategoryCode>
             <ram:RateApplicablePercent py:if="tax.type == 'percentage'">${tax.rate * 100}</ram:RateApplicablePercent>