# BR-O-06

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official 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).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-O-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.

## Plain-language reading

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.

## What to change

On an allowance coded O, omit the document-level allowance VAT rate (BT-96).

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** An allowance uses category code O and includes a percent element.

**Passes the stated condition.** An allowance uses O and has no percent element.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
```

```
not(cbc:Percent)
```

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