BR-E-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-E-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-E-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 fatal rule requires that a document-level allowance (BG-20) with VAT category code BT-95 equal to "Exempt from VAT" (code E) must have a VAT rate BT-96 of exactly 0. In UBL this means the cbc:Percent in cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory where cbc:ID is E and the tax scheme is VAT must be 0. In CII it means ram:RateApplicablePercent in ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax where ram:CategoryCode is E and ram:TypeCode is VAT must be 0. The document fails if the rate is any other value.
How to fix
Set the allowance VAT rate to 0. In UBL, set cac:AllowanceCharge/cac:TaxCategory/cbc:Percent to 0 for the allowance with cbc:ChargeIndicator=false() and cbc:ID = E. In CII, set ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:RateApplicablePercent to 0 for the allowance with charge indicator false and ram:CategoryCode = E. Ensure the VAT category code is E (Exempt from VAT) in the same tax category where the rate is set.
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-06.
Validate an invoice against these rules · All release changes