BR-E-07: In a Document level charge (BG-21) where the Document level charge VAT category code…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-E-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-E-07 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-21, BT-102, BT-103.
What this rule requires
For a Document level charge (BG-21, "Zu-/Abschlag auf Dokumentenebene") where the Document level charge VAT category code (BT-102, "Kategorie der Umsatzsteuer") is E ("Exempt from VAT") and the VAT scheme is VAT, the Document level charge VAT rate (BT-103, "Umsatzsteuersatz") must be 0 (zero). In UBL this is the cbc:Percent inside cac:TaxCategory; in CII it is ram:RateApplicablePercent. Because the rule is fatal, an invoice with any other value at this location fails validation.
How to fix
In UBL, set cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='E'][cac:TaxScheme/cbc:ID='VAT']/cbc:Percent to 0 (e.g. 0 or 0.0). In CII, set ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode='E'][upper-case(ram:TypeCode)='VAT']/ram:RateApplicablePercent to 0. If the charge should actually have VAT at a non-zero rate, change the VAT category code (BT-102) or VAT scheme so this rule does not apply.
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-E-07.
Validate an invoice against these rules · All release changes