VAT rate missing or invalid (IGIC, allowance) · BR-AF-06
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
A rate is required on a document-level allowance in category L. In the bundled CEN 1.3.16 package, the UBL check accepts zero or above. The CII check requires a positive rate.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
- If you issued the invoice yourself: enter the applicable IGIC rate.
Rule text and source
Paraphrase · On a document-level allowance in category L (IGIC), the bundled UBL test accepts a rate of zero or above. The bundled CII test requires a positive rate. This rule ID is part of the CEN 1.3.16 package bundled by KoSIT.
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate missing
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level allowance in the IGIC category where the VAT rate is missing or invalid (rule BR-AF-06). Could you please state the applicable IGIC rate and send us a corrected invoice?
Kind regardsExample
The export leaves the rate blank on a document-level allowance in category L. A positive IGIC rate applies in this example. The correction supplies that verified rate.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16