Attestwire › Rule reference › BR-S-06
BR-S-06 A standard-rated allowance must have a VAT rate above zero
noun · EN 16931 · fatal · BT-96
For a sample invoice, the library reports: The document level allowance at allowances[0] uses VAT category S (Standard rated), so its VAT rate (BT-96) must be greater than zero, but it is 0.
- Business term
BT-96- Severity
fatal
The fix
Set allowances[0].vatRate to the percentage the adjusted supply is taxed at, as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT applies to this allowance, change allowances[0].vatCategory rather than the rate — Z, E, AE, K, G and O each say something different about why.
A passing value
"vatCategory": "S", "vatRate": 19What 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-S-06",
"field": "BT-96",
"severity": "fatal",
"message": "The document level allowance at allowances[0] uses VAT category S (Standard rated), so its VAT rate (BT-96) must be greater than zero, but it is 0. Category S means VAT is charged, and the rate is what selects which standard-rated breakdown group the adjustment nets into — the standard-rated category is the one category that may appear more than once in BG-23, once per distinct rate. A rate of zero would open a standard-rated group at 0%, which is a contradiction: \"taxed\" and \"at no rate\" cannot both hold.",
"fix": "Set allowances[0].vatRate to the percentage the adjusted supply is taxed at, as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT applies to this allowance, change allowances[0].vatCategory rather than the rate — Z, E, AE, K, G and O each say something different about why.",
"example": "\"vatCategory\": \"S\", \"vatRate\": 19",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent",
"docsUrl": "https://attestwire.com/rules/BR-S-06"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.