BR-S-06: Standard-rated (S) document allowance VAT rate must be above zero

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 allowance (cbc:ChargeIndicator false) with VAT category 'S' (cac:AllowanceCharge/cac:TaxCategory). Its cbc:Percent must be greater than 0 (a missing cbc:Percent also fails).

How to fix it

Set the rate in that tax category, e.g. <cbc:Percent>15</cbc:Percent>, or use the VAT category code that matches the rate.

ZATCA's official text

[BR-S-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not((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-06 · Exempt (E) document allowances must have a VAT rate of 0
• 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