BR-32
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-32 mean? Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
Why did my invoice fail BR-32?
Every Document level allowance (BG-20) must state a VAT category code (BT-95) identifying the VAT treatment (e.g. S, Z, E, AE, K, G, O) that the allowance applies to. This lets the allowance be correctly assigned to a VAT breakdown group (BG-23).
Official rule text
Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
Common causes
- cac:TaxCategory/cbc:ID omitted on the document-level allowance
- TaxCategory placed under the wrong element or a wrong tax scheme used
- Allowance mapped without linking it to the VAT category of the goods it discounts
How do I fix it?
Add a VAT category to the allowance: <cac:AllowanceCharge><cbc:ChargeIndicator>false</cbc:ChargeIndicator>...<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>20</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:AllowanceCharge>
Related rules
BR-01 · BR-02 · BR-03 · BR-04 · BR-05 · BR-06 · BR-07 · BR-08
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