Attestwire › Rule reference › BR-O-06

BR-O-06 An allowance not subject to VAT must not have a VAT rate at all

noun · EN 16931 · fatal · BT-96

For a sample invoice, the library reports: 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.

Business term

BT-96

Severity

fatal

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.

A passing value

"vatCategory": "O"

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "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 is always a UBL path. On a CII invoice, look for the matching CII field instead.