BR-O-06
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-O-06 mean? A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
Why did my invoice fail BR-O-06?
A document-level allowance (BG-20) with VAT category 'O' (Not subject to VAT) must not contain a Document level allowance VAT rate (BT-96). Out-of-scope amounts have no VAT percentage, so any rate value on the allowance is invalid.
Official rule text
A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
Common causes
- cac:AllowanceCharge/cac:TaxCategory/cbc:Percent is written for an 'O' allowance.
- A default 0.00 percent is emitted for every allowance regardless of category.
- Confusion between 'O' (no rate allowed) and 'Z' (0% rate required).
- Rate copied from a shared tax-category template.
How do I fix it?
Drop the Percent from the allowance's tax category: <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory> (no cbc:Percent).
Related rules
BR-O-01 · BR-O-02 · BR-O-03 · BR-O-04 · BR-O-05 · BR-O-07 · BR-O-08 · BR-O-09
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