CII-SR-471: Each discount or charge needs a single VAT category code

What it means

The official wording says each discount or charge must carry a VAT category code (BT-95 for a discount, BT-102 for a charge). What the test actually does is count the VAT entries inside each discount or charge and fail when there is more than one. A missing entry does not trigger this particular rule.

Why it matters

A discount or charge belongs to one VAT category, because it changes the taxable amount of that category in the VAT breakdown. With two entries the recipient cannot tell which category to adjust, so the invoice is rejected.

How to fix it

Open the discount or charge in your invoicing software and check its VAT setting. Keep one VAT category with its rate. If a discount covers goods taxed at different rates, split it into one discount per rate. CII-SR-472 runs in the same rule sets, so you will often see both reported and fixing one fixes both.

The rule as published

Each Specified Trade Allowance Charge (BG-20)(BG-21) shall contain a VAT category code (BT-95).

Business terms: BG-20, BG-21, BT-95

Where this rule applies