BR-E-06:Exempt VAT must be zero
VAT amount for category E must be zero.
Engine Classification
Set VAT rate to 0% for exempt document-level allowances per EN16931 BR-E-06
Confidence: 95% · Applied automatically in pipeline
What is BR-E-06?
BR-E-06 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: //cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='E']/cbc:Percent
Why This Error Matters
Invoice will be rejected. VAT exempt (category E) transactions must follow specific rules including zero rate and seller tax identification.
BR-E-06 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-E-06
- ·Specification: EN 16931
How to Fix It
Check E tax amount
TaxAmount for category E
Set to zero
Exempt means no VAT
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='E']/cbc:PercentCommon Causes
- ·Exempt document allowance has non-zero VAT rate
- ·BT-95 is E but BT-96 is not 0%
- ·VAT exempt allowance must have zero rate
- ·Allowance rate field contains non-zero value
- ·Tax rate not cleared for exempt discount
Seeing this in production? The API handles BR-E-06 automatically. See the fix response →
Frequently Asked Questions
VAT amount for category E must be zero.
Set TaxAmount to 0.00 for exempt category. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-E-06 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-E-06 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including exempt vat must be zero.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-E-06 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.