Reference
Markdown exportBR-Z-03 Zero-rated document allowance requires a seller VAT identifier
An invoice that contains a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) 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 a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) 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-Z-02 for zero-rated (category Z) document level allowances, keeping the seller identifiable.
Solution
Provide the seller VAT identifier (BT-31), tax registration identifier (BT-32) or tax representative VAT identifier (BT-63) whenever a document level allowance uses category Z.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Document allowance with category Z at 0 % and seller VAT identifier DE123456789 present
Invalid Examples
Use these points as the practical checks for this section.
- Document allowance with category Z but no BT-31, BT-32 or BT-63 on the seller party
Code Examples
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
<!-- seller party carries cac:PartyTaxScheme/cbc:CompanyID DE123456789 (BT-31) --><cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
<!-- seller party has no BT-31, BT-32 or BT-63 -->