BR-32: Each Document level allowance (BG-20) shall have a Document level allowance VAT category…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-32]-Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)BR-32 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-20, BT-95.
What this rule requires
The rule is fatal and requires that each document-level allowance (BG-20) have a document-level allowance VAT category code (BT-95). In UBL, the allowance charge element cac:AllowanceCharge with cbc:ChargeIndicator = false() must contain at least one cac:TaxCategory whose cac:TaxScheme/cbc:ID is VAT and which has a cbc:ID. In CII, the allowance charge ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator = 'false' must contain at least one ram:CategoryTradeTax with ram:TypeCode = 'VAT' and a ram:CategoryCode. For UBL, the comparison of the tax scheme ID is case-insensitive and ignores surrounding whitespace.
How to fix
In UBL, for the allowance charge with cbc:ChargeIndicator = false(), add a cac:TaxCategory that has a cac:TaxScheme with cbc:ID equal to VAT and a cbc:ID containing the VAT category code. In CII, for the allowance charge with ram:ChargeIndicator equal to 'false', add a ram:CategoryTradeTax with ram:TypeCode equal to VAT and a ram:CategoryCode containing the VAT category code. The rule does not specify which codes are allowed, so use the correct code according to the invoice context.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-32.
Validate an invoice against these rules · All release changes