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

Fixture ID: allowanceRated_K · 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 K (Intra-community supply), so its VAT rate (BT-96) must be 0 (zero), but it is 19. The supply is zero-rated on despatch and acquired VAT is due from the customer in the destination member state at that state's rate. Quoting a rate here would assert a tax liability that arises in a jurisdiction this invoice does not settle.

2. How to Fix BR-IC-06

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