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 "Export outside the EU" 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-G-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 "Export outside the EU", the allowance VAT rate (BT-96) must be 0. The published test checks that the percent, read as a decimal, equals 0 where the allowance category code is G.
Set the allowance VAT rate (BT-96) to 0 on each allowance coded G.
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 G and the allowance VAT rate is 19.
Passes the stated condition. An allowance VAT category code is G 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)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(xs:decimal(cbc:Percent) = 0)
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