Reference

BR-Z-06 Zero-rated document allowance rate must be zero

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Zero rated", the document level allowance VAT rate (BT-96) shall be 0 (zero).

This EN16931 rule is the counterpart of BR-Z-05 for document level allowances with category Z. In practice, the error occurs when the software copies the default rate, such as 19, into every document level allowance regardless of its category.

Solution

Set the document level allowance VAT rate (BT-96) to 0 for category Z allowances; use category S with a positive rate if VAT actually applies.

Quick actions

Validate XML Convert invoice

Valid Examples

Document allowance with BT-95 = Z and BT-96 = 0

Invalid Examples

Document allowance with BT-95 = Z but BT-96 = 19

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>

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>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>