Reference

BR-S-06 Standard-rated document allowance rate must be above zero

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Standard rated", the document level allowance VAT rate (BT-96) shall be greater than zero.

Category S means VAT is charged at the standard rate or a reduced rate, so an allowance with category S needs a rate above zero. In practice, the error occurs when a global discount is exported with category S but without cbc:Percent, or with 0, because the software cannot assign it to one rate.

Solution

Set the document level allowance VAT rate (BT-96) to the rate of the lines the allowance reduces, for example 19 or 7 in Germany. If the allowance covers lines with different rates, split it into one allowance per rate. If no VAT is due, change the category.

Quick actions

Validate XML Convert invoice

Valid Examples

Document allowance with BT-95 = S and BT-96 = 19

Invalid Examples

Document allowance with BT-95 = S but BT-96 = 0

Code Examples

Valid XML

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