# BR-Z-01

> An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-z-01

## Official rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".

## Why did my invoice fail BR-Z-01?

If any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) is coded Z ("Zero rated") in its VAT category code (BT-151/BT-95/BT-102), the VAT breakdown (BG-23) must contain exactly one entry with VAT category code (BT-118) = Z. Because all zero-rated amounts share the single 0% rate, they must be summarized in one, and only one, zero-rated subtotal.

## Common causes

- Zero-rated lines exist but no Z subtotal was created in the VAT breakdown.
- Two or more separate Z subtotals were emitted instead of one consolidated group.
- The zero-rated amounts were placed under category S or E instead of Z in the breakdown.

## How do I fix it?

```
Provide a single zero-rated subtotal: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">500.00</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> (merge any duplicate Z subtotals into this one).
```