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

Fixture ID: allowanceRatedO · 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 O (Not subject to VAT), so its VAT rate (BT-96) must not be present at all — not even as 0 — but it is 0. A transaction outside the scope of VAT has no rate at all, which is a different claim from a rate of zero: zero means "taxed, at nothing", absent means "not taxed". EN 16931 keeps the distinction because the two are reported differently on a VAT return.

2. How to Fix BR-O-06

Remove vatRate from allowances[0]. If the allowance relates to a supply that is inside the scope of VAT but taxed at nothing, use category Z, which does carry a rate of 0.

3. Valid Code / Payload Example

"vatCategory": "O"