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 "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AF-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 2026-10-18.
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC", the Document level allowance VAT rate (BT-96) must be 0 (zero) or greater than zero. The published test is (cbc:Percent) >= 0 with spaces around >=. The context writes cbc:ID)='L' and ChargeIndicator=false() with no space before =.
On an allowance coded L, set the allowance VAT rate (BT-96) to 0 or greater.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A document-level allowance uses category code L and its VAT rate is below 0.
Passes the stated condition. That allowance uses L and its VAT rate is 0 or greater.
Copied from the source. Not reimplemented on this page.
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(cbc:Percent) >= 0
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