# 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).

## 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.

- validate
- convert

## 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: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>
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## Related Rules

- [BR-Z-04](/resources/kosit-validator-errors/br-z-04-zero-rated-charge-seller-vat-id)
- [BR-Z-05](/resources/kosit-validator-errors/br-z-05-zero-rated-line-rate-zero)
- [BR-Z-06](/resources/kosit-validator-errors/br-z-06-zero-rated-allowance-rate-zero)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.