`BR-IG-06`

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

Official rule text

[BR-IG-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

Where the rule applies

Rule set	Document type	Severity
CIUS-RO (1.0.9) Romanian Ministry of Finance	CIUS-RO (UBL Invoice), CIUS-RO (UBL CreditNote)	fatal

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

BG-20
BT-95
BT-96

Technical check

Syntax: UBL · CIUS-RO (1.0.9)
Context: cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test (must be true): (cbc:Percent) >= 0

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "fatal",
  "ruleId": "BR-IG-06",
  "message": "[BR-IG-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"IGIC\" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.",
  "xpath": "/…",
  "source": "schematron:cius-ro@1.0.9",
  "docUrl": "https://einvoice-api.eu/rules/br-ig-06.html"
}

Check an invoice against this rule and every other rule of the rule set – in the browser, without sign-up.

Validate an invoice for free Validate by API (100 documents a month free)

Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.