Positive VAT rate for a category S allowance

Error BR-S-06 EN 16931

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.

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

The allowance has no ram:RateApplicablePercent, or its VAT rate is 0 or less. For category S, the rate must be greater than 0.

What the rule means

Category S indicates standard-rated VAT. An allowance in this category must therefore have a positive VAT rate.

Affected fields BG-20 BT-95 BT-96
Please enter a positive VAT rate for the category `S` allowance

The allowance is assigned to category S, but its VAT rate is missing or not positive. You can adjust the rate in the allowance details.

What to do
  1. Check the allowance’s tax rate in AddTradeAllowance(...).
  2. Make sure taxPercent is greater than 0.
  3. Generate the invoice again and validate it once more.
What it looks like
✗ Triggers the message 
<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>false</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
✓ Correct 
<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>false</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
Check in FactoorSharp
  • TaxCategoryCodes (BT-95)
  • FacturXInvoice.AddTradeAllowance(basisAmount, currency, actualAmount, chargePercentage, reason, taxTypeCode, taxCategoryCode, taxPercent, reasonCode) (BG-20)
  • FacturXInvoice.GetTradeAllowances() (BG-20)
  • FacturXInvoice.TradeAllowanceCharges (BG-20)
  • AbstractTradeAllowanceCharge (Document level allowance: BG-20)
Technical details

The XPath filters allowances with ram:CategoryCode = 'S' and requires ram:RateApplicablePercent > 0.

Where the rule applies

The rule applies to a document-level allowance in ram:SpecifiedTradeAllowanceCharge whose ram:ChargeIndicator is false and whose ram:CategoryCode is S.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='false']/ ram:CategoryTradeTax[ram:CategoryCode = 'S']
Test expression (assert/@test)
ram:RateApplicablePercent > 0