BR-AE-06 — E-Invoice Validation Rule & Fix

Fixture ID: allowanceRated_AE · XPath: /ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

The document level allowance at allowances[0] uses VAT category AE (Reverse charge), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The seller charges no VAT at all on a reverse-charge document — the buyer does. A rate here would be you quoting a percentage for tax you are not accounting for, and the buyer's own rate may differ from yours anyway, since the applicable rate is the one in their member state.

2. How to Fix BR-AE-06

Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category AE either way. If you did mean to charge 19% VAT on this allowance, the category should be S instead, and that will change which breakdown group it nets into.

3. Valid Code / Payload Example

"vatCategory": "AE", "vatRate": 0