# BR-S-06

> 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.

Checked against Peppol BIS Billing 3.0 2026.5

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

## 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.

## 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.

## 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>
```