# 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.

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-S-06)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-S-06)

## 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>
```

## 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-S-03](/resources/kosit-validator-errors/br-s-03-standard-rated-allowance-seller-vat-id)
- [BR-S-07](/resources/kosit-validator-errors/br-s-07-standard-rated-charge-rate-positive)
- [BR-S-5](/resources/kosit-validator-errors/br-s-05-standard-rated-line-vat-rate-must-be-positive)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.