# BT-96 Document level allowance VAT rate

VAT rate for the document-level allowance.

## Quick answer

VAT rate for the document-level allowance.

> **Discounts and charges**: Document-level discounts, surcharges, and the tax data attached to them.

## In plain language

VAT rate for the document-level allowance.

VAT rate for the document-level allowance.

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

## What you usually enter here

Decimal percentage

Typical valid values include: 19.00, 7.00, 0.00

Required when applicable for the allowance VAT category.

## What goes wrong often

Avoid values like: -19.00, 19%

Relevant rule codes: BR-32

## Examples in context

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

Required when applicable for the allowance VAT category.

## Valid Examples

- 19.00
- 7.00
- 0.00

## Invalid Examples

- -19.00
- 19%

## Related Fields

Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-96

### Data Type:
percentage

### Cardinality:
0..1

### Requirement:
Optional

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:Percent
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:RateApplicablePercent
```

## Validation Rules

### BR-32
BR-32

## Why the standard cares about this field

### Business Context
Document-level allowances reduce the invoice total; document-level charges increase it. ChargeIndicator selects the BG-20 allowance or BG-21 charge interpretation in UBL/CII.

### Legal Requirement
Required when applicable for the allowance VAT category.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)