BR-FR-15_BT-95_BT-102-1: Use an allowed VAT category for discounts and charges

What it means

For UBL invoices and credit notes, this rule checks cac:AllowanceCharge/cac:TaxCategory wherever that context occurs. A selected category code must be S, E, AE, K, G, O or Z; if no category code is selected, this test passes. At whole-invoice level, the discount category is BT-95 and the charge category is BT-102. The XPath does not restrict the check to whole-invoice entries.

Why it matters

The category communicates the VAT treatment of the discount or charge. This rule checks whether a supplied code belongs to the allowed list, not whether the tax treatment itself is correct.

How to fix it

Find the affected cac:AllowanceCharge/cac:TaxCategory in the UBL file and check the discount or charge it belongs to. Correct the category to an allowed code matching its actual VAT treatment. Do not remove a required category just because this test permits an absent code. Generate the file again and recheck it.

The rule as published

Code de catégorie de TVA invalide. Valeur actuelle : " … ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.

Where this rule applies