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BR-E-06

For an allowance with "exempt from VAT" (E) the VAT rate is wrong: it must be 0

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For an allowance with "exempt from VAT" (E) the VAT rate is wrong: it must be 0.

What the issuer needs to change

Correct the VAT rate or category.

Fields concerned

BG-20 document level allowances
BT-95 document level allowance VAT category code
BT-96 document level allowance VAT rate

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((xs:decimal(cbc:Percent) = 0))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'E'][upper-case(ram:TypeCode) = 'VAT']
Test: not(ram:RateApplicablePercent = 0)

Related rules

BR-E-03For an allowance with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-04For a charge with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-05For a line with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
BR-E-07For a charge with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
BR-E-08The taxable amount for "exempt from VAT" (E) in the VAT breakdown (BT-116) does not match the lines, …
BR-E-09With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).