Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-O-07/
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.
A document-level charge whose VAT category is "Not subject to VAT" must not contain a document-level charge VAT rate (BT-103). The official message includes "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.
On a charge coded O, omit the document-level charge VAT rate (BT-103).
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A charge uses category code O and includes a percent element.
Passes the stated condition. A charge uses O and has no percent element.
Copied from the source. Not reimplemented on this page.
cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
not(cbc:Percent)
All rule notes · JSON · Markdown · llms.txt · Invoice page · Privacy