{
  "id": "BR-E-07",
  "country": "EU",
  "syntax": "ubl",
  "group": "exemption",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Exempt from VAT\", the Document level charge VAT rate (BT-103) shall be 0 (zero).",
  "statement_lang": "en",
  "context": "cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "(xs:decimal(cbc:Percent) = 0)",
  "meaning": "On a document-level charge whose VAT category is \"Exempt from VAT\", the charge VAT rate (BT-103) must be 0. The published test compares the percent to 0 where the charge category code is E.",
  "fix": "Set the charge VAT rate (BT-103) to 0 on each charge coded E.",
  "example_fail": "A charge VAT category code is E and the charge VAT rate is 19.",
  "example_pass": "A charge VAT category code is E and the charge VAT rate is 0.",
  "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-E-07/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}