Reference

BR-32 Document level allowance VAT category code is required

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

This is an EN 16931 core rule. A document level allowance reduces the taxable amount of one specific VAT category. Without the category code (BT-95) the validator cannot assign the allowance to a line of the VAT breakdown (BG-23), and the taxable amounts no longer reconcile. The error often appears when the discount is exported as a plain amount without tax data, for example a flat discount added in the invoice footer.

Solution

Add cac:TaxCategory/cbc:ID (CII: ram:CategoryTradeTax/ram:CategoryCode) to the allowance, using the VAT category of the goods or services it reduces. If the allowance covers several VAT rates, split it into one allowance per category.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-95 = S (standard rate) on a document level allowance

Invalid Examples

Document allowance amount present but no BT-95 category code

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

Validation Tools

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