{
  "id": "BR-O-06",
  "country": "EU",
  "syntax": "ubl",
  "group": "not-subject",
  "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": "A Document level allowance (BG-20) where VAT category code (BT-95) is \"Not subject to VAT\" shall not contain a Document level allowance VAT rate (BT-96).",
  "statement_lang": "en",
  "context": "cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "not(cbc:Percent)",
  "meaning": "A document-level allowance whose VAT category is \"Not subject to VAT\" must not contain a document-level allowance VAT rate (BT-96). The official message omits \"the\" before \"VAT category code\" and says \"shall not contain\". The published context writes cbc:ID)='O' with no space before =, and cbc:ID)='VAT' with no space before =. The test is not(cbc:Percent). It requires the percent element to be absent. It does not compare a rate to 0.",
  "fix": "On an allowance coded O, omit the document-level allowance VAT rate (BT-96).",
  "example_fail": "An allowance uses category code O and includes a percent element.",
  "example_pass": "An allowance uses O and has no percent element.",
  "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-O-06/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}