What it means
A discount on the whole invoice (BG-20) has the VAT category IGIC (BT-95). Its VAT rate (BT-96) must then be present and 0 or greater. The test also fails when the rate is left out altogether.
Why it matters
The rate decides which IGIC breakdown the discount reduces and how much tax it affects. A missing or negative rate leaves the totals impossible to check, and the invoice is rejected.
How to fix it
Open the discount that applies to the whole invoice and set its tax rate to the IGIC percentage of the lines it reduces. If the discount does not belong under IGIC at all, change its tax category to the one that fits.
The rule as published
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. Business terms: BG-20, BT-95, BT-96
Where this rule applies
| Rule set | Version |
|---|---|
| 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 |
Check your file
Drop your e-invoice to see whether BR-AF-06 still fails, and which other rules do.
Related rules
- BR-AE-06 Reverse-charge items must have a VAT rate of 0 (discount)
- BR-AG-06 An IPSI invoice discount needs a VAT rate of zero or more
- BR-E-06 Exempt items must have a VAT rate of 0 (discount)
- BR-G-06 Exports outside the EU must have a VAT rate of 0 (discount)
- BR-IC-06 Intra-community supplies must have a VAT rate of 0 (discount)
- BR-IG-06 IGIC discounts need a VAT rate of 0 or more