Reference
Markdown exportBR-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).
Problem Description
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).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule ensures the zero-rated (category Z) breakdown reports no VAT, consistent with its 0 % rate.
Solution
Set the TaxAmount of the zero-rated TaxSubtotal (BT-117) to 0.00; no VAT is collected on category Z turnover.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Z breakdown with BT-116 = 100.00, BT-119 = 0 and BT-117 = 0.00
Invalid Examples
Use these points as the practical checks for this section.
- 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: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:TaxCategory>
</cac:TaxSubtotal>