{
  "id": "BR-32",
  "country": "EU",
  "syntax": "ubl",
  "group": "document",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).",
  "statement_lang": "en",
  "context": "/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]",
  "test": "exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)",
  "meaning": "Each Document level allowance (BG-20) must have a Document level allowance VAT category code (BT-95). The message says \"shall have\" and starts with \"Each\". It ends with a period. The context is the document allowance, and the charge indicator comparison has spaces around =. The published test checks that a tax category id exists under a tax scheme whose id is VAT. That comparison is ='VAT' with no space before =. The test does not require a particular category code, and it is not a percent check.",
  "fix": "On each document allowance, send a VAT category code (BT-95) inside a tax category whose tax scheme id is VAT.",
  "example_fail": "A document allowance has no tax category id under a VAT tax scheme.",
  "example_pass": "That allowance has a tax category id under a tax scheme whose id is VAT.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-32/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}