Reference

BR-Z-01 Zero-rated supply requires exactly one zero-rated VAT breakdown

An invoice that contains an invoice line (BG-25), a document level allowance (BG-20) or a document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal to "Zero rated".

Problem Description

ERROR

XRechnung 3.0

Context and Significance

This EN16931 rule governs zero-rated (category Z) supplies, guaranteeing a single consolidated VAT breakdown for the zero-rated amounts.

Solution

Add exactly one cac:TaxSubtotal/cac:TaxCategory with ID Z (BG-23) summarising all zero-rated lines, allowances and charges; do not split it into several Z breakdowns.

Quick actions

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Valid Examples

Use these points as the practical checks for this section.

One line with BT-151 = Z and one BG-23 breakdown with BT-118 = Z

Invalid Examples

Use these points as the practical checks for this section.

A zero-rated line but no BG-23 breakdown with BT-118 = Z, or two separate Z breakdowns

Code Examples

Valid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Invalid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <!-- line uses category Z but no TaxSubtotal with TaxCategory/ID = Z exists -->
</cac:TaxTotal>

Affected Fields

BT-118 VAT category code

BT-151 Invoiced item VAT category code

BT-95 Document level allowance VAT category code

BT-102 Document level charge VAT category code

Validation Tools

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