# BR-IC-06 Intra-community allowance VAT rate must be zero

In a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) is "Intra-community supply", the document level allowance VAT rate (BT-96) shall be 0.

## Problem Description

In a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) is "Intra-community supply", the document level allowance VAT rate (BT-96) shall be 0.

> **ERROR**: XRechnung 3.0

## Context and Significance

An intra-community allowance reduces a VAT-exempt supply, so it must carry the same zero rate as the supply it adjusts.

## Solution

Set cbc:Percent to 0 in the document level allowance TaxCategory whenever cbc:ID is K.

- validate
- convert

## Valid Examples

- Document allowance with BT-95 = K and BT-96 = 0

## Invalid Examples

- Document allowance with BT-95 = K but BT-96 = 19

## Code Examples

### Valid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)
- [BT-96 Document level allowance VAT rate](/resources/xrechnung/bt-96-document-level-allowance-vat-rate)

## Related Rules

- [BR-IC-05](/resources/kosit-validator-errors/br-ic-05-line-zero-vat-rate)
- [BR-IC-07](/resources/kosit-validator-errors/br-ic-07-charge-zero-vat-rate)
- [BR-IC-03](/resources/kosit-validator-errors/br-ic-03-allowance-seller-buyer-vat-id-required)

## 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.