# BR-S-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: 2026-10-17

## Official statement

> In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.

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

## Plain-language reading

On a document-level allowance whose VAT category is "Standard rated", the allowance VAT rate (BT-96) must be greater than zero. The published test checks that the percent is greater than 0 where the allowance category code is S.

## What to change

Set the allowance VAT rate (BT-96) above 0 on each allowance coded S.

## Illustration

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 S and the allowance VAT rate is 0.

**Passes the stated condition.** An allowance VAT category code is S and the allowance VAT rate is greater than 0.

## Published context and test

Copied from the source. Not reimplemented on this page.

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

```
(cbc:Percent) > 0
```

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