# 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).

## Problem Description

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

Category O amounts are outside the scope of VAT, so a rate on the allowance would be meaningless and is forbidden.

## Solution

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

- validate
- convert

## 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: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: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-O-01](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required)
- [BR-O-05](/resources/kosit-validator-errors/br-o-05-line-forbids-vat-rate)
- [BR-O-07](/resources/kosit-validator-errors/br-o-07-charge-forbids-vat-rate)

## 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.