# 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

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.

- validate
- convert

## 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: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: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-5-standard-rated-vat-breakdown-rate-must-be-positive)

## 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.