BR-E-05 — E-Invoice Validation Rule & Fix

Fixture ID: rated_E · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

Line 1 uses VAT category E (Exempt from VAT), so the invoiced item VAT rate (BT-152) must be 0, but it is 19. No VAT is charged on this line, so any non-zero rate would make the document's VAT breakdown disagree with its totals.

2. How to Fix BR-E-05

Set line.vatRate to 0 (or omit it) for category E. If you did mean to charge 19% VAT, the category should be S instead.

3. Valid Code / Payload Example

"vatCategory": "E", "vatRate": 0