# 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

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".

> **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.

- validate
- convert

## 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

### 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](/resources/xrechnung/bt-118-vat-category-code)
- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)
- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)

## Related Rules

- [BR-Z-05](/resources/kosit-validator-errors/br-z-05-zero-rated-line-rate-zero)
- [BR-Z-08](/resources/kosit-validator-errors/br-z-08-zero-rated-taxable-amount-calculation)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.