Reference
Markdown exportBR-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
EN 16931 VAT category rule
Context and Significance
This EN16931 rule applies to category Z: domestic supplies that are taxable at a rate of 0 %. Exports use category G and intra-community supplies use category K. In practice, the error occurs when the software groups zero-rated amounts with another category or creates one Z breakdown per line.
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
Valid Examples
- One line with BT-151 = Z and one BG-23 breakdown with BT-118 = Z
Invalid Examples
- A zero-rated line but no BG-23 breakdown with BT-118 = Z, or two separate Z breakdowns
Code Examples
<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal><cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>