BR-IC-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-IC-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-IC-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 requires that a document level allowance (BG-20) whose VAT category code (BT-95) is 'Intra-community supply' (code K) has a VAT rate (BT-96) of exactly 0 (zero). In UBL this applies to cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory where cbc:ID is 'K' and the tax scheme is VAT, and checks that xs:decimal(cbc:Percent) equals 0. In CII it applies to ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax where ram:CategoryCode is 'K' and ram:TypeCode is 'VAT', and checks that ram:RateApplicablePercent equals 0. Because severity is fatal, a document that does not satisfy this test fails validation.
How to fix
Set the document level allowance VAT rate (BT-96) to 0 (zero). In UBL, set cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory/cbc:Percent to 0. In CII, set ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax/ram:RateApplicablePercent to 0. If the allowance does not have VAT category code K ('Intra-community supply'), ensure BT-95 is set correctly; otherwise, the BT-96 value must be exactly 0.
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-IC-06.
Validate an invoice against these rules · All release changes