BR-O-13 — E-Invoice Validation Rule & Fix

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

1. Why This Rule Triggers (Diagnostic Message)

This invoice produces a VAT breakdown group (BG-23) with the VAT category code (BT-118) "Not subject to VAT", so no document level allowance (BG-20) may carry a allowance VAT category code (BT-95) other than "O" — but one does: allowances[0] (S). Category O is a statement about the whole document, not about one figure on it: the transaction falls outside the scope of VAT altogether, so an adjustment carrying any other category would place taxable value on a document that has just declared there is none.

2. How to Fix BR-O-13

Change the vatCategory on those allowances entries to "O", or move the in-scope part of the invoice — lines and adjustments together — onto a separate document. BR-O-11 and BR-O-12 close the same route at breakdown and line level, so there is no arrangement of the four rules that lets category O share a document.

3. Valid Code / Payload Example

"allowances": [{ "amount": 25.00, "vatCategory": "O", "reason": "Goodwill deduction" }]