Reference
Markdown exportBR-Z-05 Zero-rated line rate must be zero
In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Zero rated", the invoiced item VAT rate (BT-152) shall be 0 (zero).
Problem Description
In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Zero rated", the invoiced item VAT rate (BT-152) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule ensures zero-rated (category Z) lines carry a 0 % rate, since category Z denotes a taxable-but-zero-rated supply.
Solution
Set the invoiced item VAT rate (BT-152) to 0 for category Z lines; use category S with a positive rate if VAT actually applies.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Invoice line with BT-151 = Z and BT-152 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Invoice line with BT-151 = Z but BT-152 = 19
Code Examples
Valid XML
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>Invalid XML
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>19</cbc:Percent></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>