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