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BR-E-06

Validation message

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

Explanation

A document-level allowance uses the VAT category 'exempt from VAT'. Exempt supplies carry no VAT, so the allowance's VAT rate must be stated as 0. Here a different rate is given, or none.

How to fix

Ask the seller for a corrected invoice. If the allowance belongs to exempt supplies, the rate is 0%; otherwise the wrong category was chosen.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)