Reference
Markdown exportBR-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
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".
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
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
<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 --><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 -->