# BR-Z-06

> In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" 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-z-06

## Official rule text

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

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

On a document-level allowance (BG-20) whose VAT category code (BT-95) is "Z" (Zero rated), the allowance VAT rate (BT-96) must be 0. A zero-rated allowance must carry a 0% rate to stay consistent with its category.

## Common causes

- The AllowanceCharge/TaxCategory Percent holds a non-zero rate while ID is Z.
- MultiplierFactorNumeric or Percent left populated from a prior standard-rate template.
- Percent element missing so no explicit 0 rate is declared.
- Wrong VAT category assigned to the allowance.

## How do I fix it?

```
Within cac:AllowanceCharge set <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>.
```