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

Fixture ID: allowanceRated_Z · 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 Z (Zero rated), so its VAT rate (BT-96) must be 0 (zero), but it is 19. Zero rated means the rate is zero — that is the whole content of the category. Any other value here would put VAT on an adjustment to a supply the document has just declared untaxed, and would split the breakdown into two Z groups, which BR-Z-01 forbids.

2. How to Fix BR-Z-06

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