Reference

BR-O-06 Category O document allowance must not carry a VAT rate

A document level allowance (BG-20) whose VAT category code (BT-95) is "Not subject to VAT" (O) shall not contain a Document level allowance VAT rate (BT-96).

Category O amounts are outside the scope of VAT, so a rate on a document level allowance is forbidden, even 0. In practice, the error occurs when a document level discount template always includes cbc:Percent.

Solution

Delete cbc:Percent (BT-96) from the allowance cac:TaxCategory; category O carries no rate.

Quick actions

Validate XML Convert invoice

Valid Examples

Document allowance with cac:TaxCategory/cbc:ID = O and no cbc:Percent

Invalid Examples

Document allowance with cbc:ID = O but cbc:Percent = 0 present (BT-96)

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>O</cbc:ID>
    <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">10.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>O</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>