Reference

BR-Z-08 Zero-rated taxable amount must equal the net of zero-rated items

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Zero rated", the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus the sum of document level allowance amounts (BT-92) plus the sum of document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".

Problem Description

ERROR

XRechnung 3.0

Context and Significance

This EN16931 rule ties the zero-rated (category Z) taxable base to the underlying lines and adjustments, ensuring the breakdown reflects the actual zero-rated turnover.

Solution

Recompute BT-116 for the Z breakdown as Σ zero-rated BT-131 − Σ zero-rated BT-92 + Σ zero-rated BT-99 and write the result into the Z TaxSubtotal TaxableAmount.

Quick actions

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Valid Examples

Use these points as the practical checks for this section.

Zero-rated lines net Σ BT-131 = 100.00, no Z allowances/charges, BT-116 = 100.00

Invalid Examples

Use these points as the practical checks for this section.

Zero-rated lines net Σ BT-131 = 100.00 but the Z breakdown reports BT-116 = 90.00

Code Examples

Valid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal>
<!-- one zero-rated line with net amount 100.00, no Z allowances or charges -->

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">90.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal>
<!-- underlying zero-rated line net amount is 100.00, so 90.00 is wrong -->

Affected Fields

BT-116 VAT category taxable amount

BT-118 VAT category code

BT-131 Invoice line net amount

BT-92 Document level allowance amount

BT-99 Document level charge amount

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