Rules / BR-Z-02 · Markdown

BR-Z-02

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-Z-02 mean? An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Why did my invoice fail BR-Z-02?

When any invoice line uses the VAT category code "Z" (Zero rated) in BT-151, the seller must be identified for tax purposes by at least one of: Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), or Seller tax representative VAT identifier (BT-63). Zero-rated supplies are still taxable transactions, so tax authorities require a VAT/tax identity to trace the seller.

Official rule text

An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Common causes

• An invoice line carries category code Z but the seller party has no VAT identifier populated (missing cac:PartyTaxScheme with VAT scheme).
• The seller ID is provided as a plain PartyIdentification rather than as a tax/VAT identifier.
• A tax representative applies but no BT-63 identifier was supplied.
• Category code was mistyped (e.g. Z used instead of S or E) leaving the required seller tax IDs absent.

How do I fix it?

Add the seller VAT identifier: <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme> under cac:AccountingSupplierParty/cac:Party.

Related rules

BR-Z-01 · BR-Z-03 · BR-Z-04 · BR-Z-05 · BR-Z-06 · BR-Z-07 · BR-Z-08 · BR-Z-09