This indicates that the exempt tax code mapping is required by your QuickBooks Online locale. To resolve this, simply set a new exempt tax code under the Taxes tab of the QuickBooks Online Configuration and retry the batch.
If the QBO company is non US locale, then any non taxable invoices requires us to set an exempt tax code.
To set this up go to Set Up QuickBooks Online > Select your company > Taxes Tab > set "Exempt Sales Tax Code"
Please note that different QuickBooks Online country versions require different Tax configurations. If your QuickBooks Online account does not require Tax Exempt, then this message means that the QuickBooks Online Config has lost the Locale, i.e. the country version:
To resolve this, please re-save the configuration, i.e. go to Set Up QuickBooks and the corresponding Config, and click Save. This will re-populate the Locale: