# 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).

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-Z-09)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-Z-09)

## 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>
```

## Affected Fields

- [BT-117 VAT category tax amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-Z-01](/resources/kosit-validator-errors/br-z-01-zero-rated-vat-breakdown-required)
- [BR-Z-08](/resources/kosit-validator-errors/br-z-08-zero-rated-taxable-amount-calculation)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.