# BR-IP-06

Source: https://xmlvalid.com/rules/BR-IP-06

> In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, Romanian RO e-Factura rules (UBL) 1.0.9
- Context: `cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']`
- Test: `(cbc:Percent) >= 0`

> In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17
- Context: `//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']`
- Test: `ram:RateApplicablePercent > 0`

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