# BR-32

Source: https://xmlvalid.com/rules/BR-32

> Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), EXTENDED-CTC-FR rules (UBL) 1.4.0.04, Romanian RO e-Factura rules (UBL) 1.0.9
- Context: `/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)`

> Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), EXTENDED-CTC-FR rules (CII) 1.4.0.04, Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2, Factur-X EXTENDED rules 1.09.2
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='false']`
- Test: `(../ram:CategoryTradeTax[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode)`

Validate a document against these rules: https://xmlvalid.com/validate