Reference
Markdown exportBR-Z-02 Zero-rated line requires a seller tax identifier
An invoice that contains an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule is the counterpart of BR-S-02 for lines with category Z. A zero-rated supply is still taxable, so the seller must be identifiable as a taxable person even though the VAT amount is zero. In practice, the error occurs when a seller who mainly issues zero-rated invoices has not stored a VAT identifier or tax number in the invoicing software.
Solution
Provide the seller VAT identifier (BT-31), tax registration identifier (BT-32) or tax representative VAT identifier (BT-63) whenever an invoice line uses category Z.
Quick actions
Valid Examples
- Zero-rated line at 0 % with seller VAT identifier DE123456789 present
Invalid Examples
- Zero-rated line at 0 % but the seller party carries no BT-31, BT-32 or BT-63
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine><cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyLegalEntity><cbc:RegistrationName>Seller GmbH</cbc:RegistrationName></cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>