# BR-32

> Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-32

## Official rule text

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).

## 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>
```