Reference

BR-Z-09 Zero-rated VAT amount must be zero

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).

This EN16931 rule ensures the category Z breakdown reports no VAT, consistent with its 0 % rate. In practice, a VAT amount above zero appears when a category Z line still carries a rate; check BR-Z-05 as well.

Solution

Set the TaxAmount of the zero-rated TaxSubtotal (BT-117) to 0.00; no VAT is collected on category Z turnover.

Quick actions

Validate XML Convert invoice

Valid Examples

Z breakdown with BT-116 = 100.00, BT-119 = 0 and BT-117 = 0.00

Invalid Examples

Z breakdown with BT-116 = 100.00 but BT-117 = 19.00

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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>