BR-AE-06: In a Document level allowance (BG-20) where the Document level allowance VAT category…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AE-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-AE-06 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-20, BT-95, BT-96.
What this rule requires
This rule applies to a document-level allowance (BG-20) where the VAT category code is the code for Reverse charge. In UBL, that is an AllowanceCharge with ChargeIndicator false and a TaxCategory where ID is 'AE' and the TaxScheme ID is 'VAT'; in CII, a SpecifiedTradeAllowanceCharge with ChargeIndicator Indicator false and a CategoryTradeTax where CategoryCode is 'AE' and TypeCode is 'VAT'. The rule requires that the VAT rate on that allowance be exactly 0: in UBL the TaxCategory's cbc:Percent must equal 0; in CII the CategoryTradeTax's ram:RateApplicablePercent must equal 0. An invoice fails this fatal rule when the matching allowance tax category has any rate other than 0.
How to fix
Set the VAT rate for the document-level allowance to 0. In UBL, set the matching TaxCategory's cbc:Percent to 0. In CII, set the matching CategoryTradeTax's ram:RateApplicablePercent to 0. Ensure the rate is present and exactly zero; apply this to every matching allowance charge selected by the rule.
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-AE-06.
Validate an invoice against these rules · All release changes