Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-06/
Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL
Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.
On a document-level allowance whose VAT category is "Reverse charge", the allowance VAT rate (BT-96) must be 0. The published test compares the percent to 0 where the allowance category code is AE.
Set the allowance VAT rate (BT-96) to 0 on each allowance coded AE.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. An allowance VAT category code is AE and the allowance VAT rate is 19.
Passes the stated condition. An allowance VAT category code is AE and the allowance VAT rate is 0.
Copied from the source. Not reimplemented on this page.
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(xs:decimal(cbc:Percent) = 0)
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