{
  "id": "BR-Z-06",
  "country": "EU",
  "syntax": "ubl",
  "group": "zero-rated",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Zero rated\" the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
  "statement_lang": "en",
  "context": "cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "(xs:decimal(cbc:Percent) = 0)",
  "meaning": "On a document-level allowance whose VAT category is \"Zero rated\", 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 Z.",
  "fix": "Set the allowance VAT rate (BT-96) to 0 on each allowance coded Z.",
  "example_fail": "An allowance VAT category code is Z and the allowance VAT rate is 19.",
  "example_pass": "An allowance VAT category code is Z and the allowance VAT rate is 0.",
  "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-Z-06/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}