BR-O-06: A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-O-06]-A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
not(cbc:Percent)BR-O-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
This fatal XRechnung rule requires that a document-level allowance (UBL: cac:AllowanceCharge with cbc:ChargeIndicator=false(); CII: ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false()) whose VAT category code is O under the VAT scheme must not contain a VAT rate. In UBL the rate is cbc:Percent inside the matched cac:TaxCategory; in CII it is ram:RateApplicablePercent inside the matched ram:CategoryTradeTax. The document fails when such a rate is present.
How to fix
Remove the rate element from the matched tax category: in UBL delete cbc:Percent under cac:TaxCategory where cbc:ID is O and the tax scheme is VAT (upper-cased); in CII delete ram:RateApplicablePercent under ram:CategoryTradeTax where ram:CategoryCode is O and ram:TypeCode is VAT (upper-cased). If the allowance is actually subject to VAT, change the VAT category code away from O to a code that permits a VAT rate, using the applicable code list, before supplying a 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-O-06.
Validate an invoice against these rules · All release changes