Reference
Markdown exportBR-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).
Problem Description
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).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule mirrors BR-Z-05/BR-Z-06 for zero-rated (category Z) document level charges, keeping the rate at 0 %.
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
Valid Examples
Use these points as the practical checks for this section.
- Document charge with BT-102 = Z and BT-103 = 0
Invalid Examples
Use these points as the practical checks for this section.
- 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: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:TaxCategory>
</cac:AllowanceCharge>