Attestwire

Rule reference

BR-IC-06 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 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.

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-IC-06",
  "field": "BT-96",
  "severity": "fatal",
  "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.",
  "fix": "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.",
  "example": "\"vatCategory\": \"K\", \"vatRate\": 0",
  "xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-IC-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": "K", "vatRate": 0

The fix

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.

All 292 rules →

Nearby: BR-IC-07 — The document level charge at charges[0] uses VAT category K (Intra-community supply), so its VAT rate (BT-103) must be 0 (zero), but it is 19; BR-IC-05 — A line uses VAT category K (Intra-community supply), so the invoiced item VAT rate (BT-152) must be 0, but it is 19; BR-IC-08 — The taxable amount of that group, checked against the lines behind it, for Intra-community supply.

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

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