BR-S-06
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-S-06 mean? In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
Why did my invoice fail BR-S-06?
On a standard-rated document level allowance (BG-20, VAT category code BT-95 = S), the allowance VAT rate (BT-96) must be greater than zero. If the applicable rate is zero the allowance is not standard rated and should carry a different category code.
Official rule text
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
Common causes
- The allowance's TaxCategory/Percent (BT-96) is 0 or omitted while its ID is S.
- The allowance was copied without a VAT percent, defaulting to 0.
- A zero-rated allowance was coded S instead of Z.
How do I fix it?
Add a positive Percent to the allowance's TaxCategory: <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
Related rules
BR-S-01 · BR-S-02 · BR-S-03 · BR-S-04 · BR-S-05 · BR-S-07 · BR-S-08 · BR-S-09
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