BR-G-06: In a Document level allowance (BG-20) where the Document level allowance VAT category…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-G-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-G-06 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, BT-96.
What this rule requires
The rule applies to a document level allowance (BG-20) whose VAT category code (BT-95) is G ("Export outside the EU") and whose tax scheme is VAT. In such an allowance, the VAT rate (BT-96) must be exactly 0. In UBL this is cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[cbc:ID='G'][cac:TaxScheme/cbc:ID='VAT']/cbc:Percent, and in CII it is ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode='G'][ram:TypeCode='VAT']/ram:RateApplicablePercent. A document fails when that value is not 0. Severity fatal means the document is rejected.
How to fix
Set the VAT rate to 0 in the document level allowance. UBL: in the cac:AllowanceCharge where cbc:ChargeIndicator is false, find cac:TaxCategory with cbc:ID = G and cac:TaxScheme/cbc:ID = VAT; set cbc:Percent to 0. CII: in the ram:SpecifiedTradeAllowanceCharge where ram:ChargeIndicator/udt:Indicator is false, find ram:CategoryTradeTax with ram:CategoryCode = G and ram:TypeCode = VAT; set ram:RateApplicablePercent to 0. If the invoice is generated by software, check that the mapping for an export outside the EU allowance outputs a zero rate.
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-G-06.
Validate an invoice against these rules · All release changes