Attestwire

Rule reference

BR-AF-06 The document level allowance at allowances[0] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-96) must be 0 (zero) or greater than zero, but it is missing

The document level allowance at allowances[0] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-96) must be 0 (zero) or greater than zero, but it is missing. IGIC is charged, so the adjustment carries a rate — and unlike category S that rate may be exactly 0, because the Canarian regime relieves a number of supplies by applying a zero rate rather than by exempting them. What it may not be is absent or negative.

This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.

Business term
BT-96
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-AF-06",
  "field": "BT-96",
  "severity": "fatal",
  "message": "The document level allowance at allowances[0] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-96) must be 0 (zero) or greater than zero, but it is missing. IGIC is charged, so the adjustment carries a rate — and unlike category S that rate may be exactly 0, because the Canarian regime relieves a number of supplies by applying a zero rate rather than by exempting them. What it may not be is absent or negative.",
  "fix": "Set allowances[0].vatRate to the IGIC percentage the adjusted supply bears, as a number. Zero is a legal value here — unlike category S — but the term must be present, because a missing rate and a rate of zero are different claims about a tax that is genuinely levied.",
  "example": "\"vatCategory\": \"L\", \"vatRate\": 7",
  "xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-AF-06"
}

xpath locates the element in the generated UBL document, which is where a KoSIT or Peppol validator will report the same problem.

A passing value

the shape this field expects
"vatCategory": "L", "vatRate": 7

The fix

Set allowances[0].vatRate to the IGIC percentage the adjusted supply bears, as a number. Zero is a legal value here — unlike category S — but the term must be present, because a missing rate and a rate of zero are different claims about a tax that is genuinely levied.

All 292 rules →

Nearby: BR-AF-07 — The document level charge at charges[1] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-103) must be 0 (zero) or greater than zero, but it is missing; BR-AF-05 — A line uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing; BR-AF-08 — The taxable amount of that group, checked against the lines behind it, for IGIC, Canary Islands.

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

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