Attestwire

Rule reference

BR-S-06 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

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.

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-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 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": "S", "vatRate": 19

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.

All 292 rules →

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

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

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