# BR-O-06

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

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

## 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).

## 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.

## 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).
```