Reference
Markdown exportBR-Z-02 Zero-rated line requires a seller VAT identifier
An invoice that contains an invoice line 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
An invoice that contains an invoice line 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).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule mirrors BR-S-02 for zero-rated (category Z) lines, keeping the seller identifiable even though the applied VAT is zero.
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
Use these points as the practical checks for this section.
- Zero-rated line at 0 % with seller VAT identifier DE123456789 present
Invalid Examples
Use these points as the practical checks for this section.
- 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: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:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>