Fix VAT categories S, Z, IGIC, IPSI never have an exemption reason code

Categories w/o Exemption Reason Code_

• S (BR-S-10)
• Z (BR-Z-10)
• IGIC/L (BR-IG-10)
• IPSI/M (BR-IP-10)

Categories with Exemption Reason Code_ (reverse test)

• E (BR-E-10)
• AE (BR-AE-10)
• K (BR-IC-10)
• G (BR-G-10)
• O (BR-O-10)