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BR-E-06

fatalEN 16931EN 16931 business ruleCIIUBLBG-20BT-95BT-96

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Why it fails

A document level allowance with VAT category Exempt from VAT (E) has a VAT rate (BT-96) that is not allowed: it must be exactly 0.

How to fix it

Set the rate to 0 and give an exemption reason (see the -10 rule). Or change the allowance's category code so the two agree.

What the validator checks

CII — context $VATE_Allowance

ram:RateApplicablePercent = 0

UBL — context cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

(xs:decimal(cbc:Percent) = 0)

Related rules

Part of BR-E — VAT exempt.

Validate an invoice against this rule →