What it means
Every discount on the whole invoice (BG-20) must contain the VAT category code of the discount (BT-95). It says which VAT treatment applies to the discount, for example S for the standard rate, so it can be counted in the right line of the VAT breakdown.
Why it matters
Discounts and charges change the amount VAT is calculated on. The recipient needs the amount, the VAT category and the reason to book them correctly and to check that the VAT adds up.
How to fix it
Choose the VAT rate or VAT category for every discount on the whole invoice, normally the same as the lines it relates to, and export again. If the invoice has lines at several rates, split the discount into one per rate.
The rule as published
Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95). Business terms: BG-20, BT-95
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-32 still fails, and which other rules do.
Related rules
- BR-AE-01 Reverse-charge items need a matching VAT breakdown entry
- BR-AE-03 Reverse-charge invoice discounts need both VAT numbers
- BR-AE-06 Reverse-charge items must have a VAT rate of 0 (discount)
- BR-AF-01 IGIC on the invoice needs an IGIC entry in the VAT breakdown
- BR-AF-03 IGIC discounts on the whole invoice need a seller tax number
- BR-AF-06 An IGIC discount on the whole invoice needs a rate of 0 or more