EN 16931 rules › BR-E-07
BR-E-07 — In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the…
| Rule id | BR-E-07 |
|---|---|
| Rule set | EN 16931 itself, not a national or network addition |
| Severity | fatal in CII and UBL — a validator enforcing this rule set rejects the invoice |
| Applies to | the CII and UBL syntaxes |
| Checked by | the validator on this site and invoicekit.go v0.2.11, the library behind it |
The rule as published
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
fatal in CII and UBL — a validator enforcing this rule set rejects the invoice.
What runs for it
Straight from the artefacts the engine embeds: the node the assertion selects and the test it applies there. A failing invoice is reported with the message above.
| Syntax | Severity | Artefact phase | Applied to | Fails when |
|---|---|---|---|---|
| CII | fatal | EN16931-model-phase | //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'E'][upper-case(ram:TypeCode) = 'VAT'] | ram:RateApplicablePercent = 0 |
| UBL | fatal | EN16931model_phase | cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | (xs:decimal(cbc:Percent) = 0) |
Data elements it names
- BG-21 Document level charge (cited by 33 rules)
- BT-102 Document level charge VAT category code (cited by 40 rules)
- BT-103 Document level charge VAT rate (cited by 12 rules)
See also
- Every EN 16931 rule id — the same list as a filterable table, with the assertions as CSV and JSON.
- What XRechnung and Peppol BIS add — rule sets that run these ids plus their own.
- The data elements — every BT and BG with the rules that name it.