Reference

BR-Z-07 Zero-rated document charge rate must be zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Zero rated", the document level charge VAT rate (BT-103) shall be 0 (zero).

This EN16931 rule is the counterpart of BR-Z-05 and BR-Z-06 for document level charges with category Z. In practice, the error occurs when a freight or packaging charge keeps the default rate while its category is set to Z to match the goods.

Solution

Set the document level charge VAT rate (BT-103) to 0 for category Z charges; use category S with a positive rate if VAT actually applies.

Quick actions

Validate XML Convert invoice

Valid Examples

Document charge with BT-102 = Z and BT-103 = 0

Invalid Examples

Document charge with BT-102 = Z but BT-103 = 19

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</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>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</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>