Reference

BR-Z-03 Zero-rated document allowance requires a seller tax 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

ERROR

EN 16931 VAT category rule

Context and Significance

This EN16931 rule is the counterpart of BR-Z-02 for document level allowances with category Z. In practice, the error occurs when a discount on zero-rated goods is exported at document level while the seller party carries no VAT identifier, tax number or tax representative.

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

Validate XML Convert invoice

Valid Examples

Document allowance with category Z at 0 % and seller VAT identifier DE123456789 present

Invalid Examples

Document allowance with category Z but no BT-31, BT-32 or BT-63 on the seller party

Code Examples

Valid XML

<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<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>

Invalid XML

<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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty><cac:Party></cac:Party></cac:AccountingSupplierParty>

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-63 Seller tax representative VAT identifier

BT-95 Document level allowance VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.