Reference
Markdown exportBR-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.
Problem Description
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.
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule ensures a standard-rated (category S) allowance carries an actual VAT rate, since category S by definition attracts positive VAT.
Solution
Set the document level allowance VAT rate (BT-96) to the applicable positive standard rate, e.g. 19, or change the category if no VAT applies.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = S and BT-96 = 19
Invalid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = S but BT-96 = 0
Code Examples
<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:TaxCategory>
</cac:AllowanceCharge><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:TaxCategory>
</cac:AllowanceCharge>