UBL-CR-483: Leave TierRatePercent out of discount and charge VAT categories

What it means

A discount (BG-20) or charge (BG-21) on the whole invoice can have a VAT category with a category code and a VAT rate (BT-95 and BT-96 for a discount, BT-102 and BT-103 for a charge). This rule checks that this VAT category does not also contain cbc:TierRatePercent, the UBL element for a tiered rate that depends on the amount band. It applies to invoices and credit notes alike.

Why it matters

EN 16931 does not use a separate tiered rate in the VAT category of a document-level discount or charge.

How to fix it

If your invoicing software writes this element, ask its supplier to remove it from the export. If you build the XML yourself, delete cbc:TierRatePercent from the cac:TaxCategory inside each cac:AllowanceCharge directly under Invoice or CreditNote. Keep the category code (cbc:ID), any applicable VAT rate (cbc:Percent) and the tax scheme with the ID VAT. Recheck the corrected file.

The rule as published

A UBL invoice should not include the AllowanceCharge TaxCategory TierRatePercent

Where this rule applies