# 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

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.

- validate
- convert

## 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: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>
```

## 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://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.