# BR-E-07 Exempt document charge VAT rate must be zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Exempt from VAT" (E), the document level charge VAT rate (BT-103) shall be 0 (zero).

## Problem Description

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Exempt from VAT" (E), the document level charge VAT rate (BT-103) shall be 0 (zero).

> **ERROR**: XRechnung 3.0

## Context and Significance

This is the charge-level counterpart of BR-E-05 and BR-E-06, keeping the whole exempt category at a zero rate.

## Solution

Set the exempt charge cac:TaxCategory/cbc:Percent (BT-103) to 0 so it aligns with the exempt lines and allowances.

- validate
- convert

## Valid Examples

- Exempt charge with BT-102 = E and BT-103 = 0

## Invalid Examples

- Exempt charge with BT-102 = E but BT-103 = 7

## Code Examples

### Valid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## Related Rules

- [BR-E-06](/resources/kosit-validator-errors/br-e-06-exempt-allowance-rate-zero)
- [BR-E-04](/resources/kosit-validator-errors/br-e-04-exempt-charge-seller-vat-id)
- [BR-E-05](/resources/kosit-validator-errors/br-e-05-exempt-vat-rate-must-be-zero)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.