# BR-E-06

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-e-06

## Official rule text

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).

## Why did my invoice fail BR-E-06?

When a document-level allowance (BG-20) uses the VAT category code 'Exempt from VAT' (code E) in BT-95, its VAT rate BT-96 must be exactly 0. Exempt supplies carry no VAT, so any non-zero rate would be contradictory and is rejected.

## Common causes

- BT-96 left empty or omitted while BT-95 is set to E (an empty rate is not treated as zero).
- A standard rate like 20 or 21 copied onto an exempt allowance from a template.
- Category code mistakenly set to E when the allowance is actually standard-rated (S).
- Mapping logic that only sets the rate for taxable categories and leaves exempt ones unset.

## How do I fix it?

```
Under cac:AllowanceCharge/cac:TaxCategory set the rate to zero: <cbc:ID>E</cbc:ID> with <cbc:Percent>0</cbc:Percent>.
```