Reference · EN 16931 · BR-E
BR-E-06 — EN 16931 business rule
BR-E-06 is one of the EN 16931 business rules published by CEN/TC 434, part of the BR-E — VAT category: Exempt from VAT family. To check a document against it, use the free EN 16931 validator.
These are the EN 16931 business rules of this family, as published by CEN/TC 434 in the validation artefacts that accompany the standard. The wording here is the rule text itself, and it is never a paraphrase. The codes in parentheses are business terms (BT-) and business term groups (BG-), the semantic model's names for the fields a rule constrains, and the location given with each rule is where it is asserted in a UBL invoice.
BR-E-06
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Terms: BG-20, BT-95, BT-96
Location: cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.