Error codes

BR-Z-09: zero rated: BR-Z-09

Severity: fatal · Syntax: CII, UBL

Official message

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

What this means

BR-Z-09 checks the tax amount BT-117 in the zero rated breakdown (Z). Official text: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero). For this category the tax amount must be 0, not a calculated positive amount.

Typical cause

The tax amount was calculated with a different rate than BT-119, or it is not 0 on a zero-rate category.

How to fix it

Align code Z, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

UBL

<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>

CII

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>0.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>Z</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Business term

BT-117, BG-23, BT-118

Related rules

• BR-Z-06
• BR-Z-07
• BR-Z-08
• BR-Z-10

Context and assertion

UBL /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

CII //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'Z']

UBL

xs:decimal(../cbc:TaxAmount) = 0

CII

../ram:CalculatedAmount = 0

Questions

What does BR-Z-09 actually check?

BR-Z-09 checks the tax amount BT-117 in the zero rated breakdown (Z). Official text: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero). For this category the tax amount must be 0, not a calculated positive amount.

How do I fix BR-Z-09?

Align code Z, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

If BR-Z-09 passes, is the invoice legally compliant?

No. This page helps you read this one Schematron assertion. A pass is not a statement about tax law, portal acceptance, or bank overlays.