# BR-Z-02

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-z-02

## 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).

## 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.

## 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.
```