BR-E-06 - Exempt (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Exempt from VAT", the document-level allowance VAT rate (BT-96) must be 0.
BR-E-06 - Exempt (allowance): VAT rate must be zero
In a document-level allowance where the VAT category code (BT-95) is "Exempt from VAT", the document-level allowance VAT rate (BT-96) must be 0.
What this rule checks
In a document-level allowance where the VAT category code (BT-95) is "Exempt from VAT", the document-level allowance VAT rate (BT-96) must be 0.
How to fix it
Set the allowance VAT rate (BT-96) to 0.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules