BR-E-06: Exempt (E) document allowances must have a VAT rate of 0

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Error: the invoice is rejectedConditional, see belowFields: BG-20, BT-95, BT-96

Applies to each document-level cac:AllowanceCharge with cbc:ChargeIndicator = false whose cac:TaxCategory has cbc:ID = 'E' and TaxScheme 'VAT': that cac:TaxCategory/cbc:Percent (BT-96) must equal 0.

How to fix it

In the allowance's cac:TaxCategory use <cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent>.

ZATCA's official text

[BR-E-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not((xs:decimal(cbc:Percent) = 0))

Related rules

• BR-31 · Each document-level allowance needs an amount (BT-92)
• BR-32 · Each document-level allowance needs a VAT category code (BT-95)
• BR-E-01 · Exempt (E) items need an 'E' VAT breakdown
• BR-E-08 · Exempt (E) taxable amount must match the exempt lines and adjustments
• BR-KSA-12 · 'Not subject to VAT' (O) allowances must have a VAT rate of 0 if given
• BR-KSA-84 · Standard-rated (S) VAT rate must be 15 or 5