BR-32

Every document-level allowance (BG-20) must carry a VAT category code (BT-95). It decides which block of the VAT breakdown the amount flows into.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

Why does BR-32 happen?

The allowance or charge is thought of as a bare amount rather than as something taxable. Only the breakdown needs the classification — and then fails to find it.

How do you fix BR-32?

Set BT-95 in cac:AllowanceCharge/cac:TaxCategory/cbc:ID together with cbc:Percent and cac:TaxScheme in UBL, or ram:CategoryTradeTax in CII. It is the same category code as on the lines — S, E, Z, AE.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
</cac:AllowanceCharge>

Fixed

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

NormAPI provides technical validation, not tax or legal advice.