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

Fixture ID: allowanceRated_E · 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 E (Exempt from VAT), so its VAT rate (BT-96) must be 0 (zero), but it is 19. An exempt supply carries no VAT, so neither does an adjustment to it. Note that exempt is not the same as zero rated even though both produce 0 in BT-117: an exempt supplier generally cannot deduct input tax on the related costs, which is why the two categories exist separately.

2. How to Fix BR-E-06

Set allowances[0].vatRate to 0, or omit it — this library normalises the rate for category E 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": "E", "vatRate": 0