BR-Z-03
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-Z-03 mean? An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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-03?
When a document-level allowance (BG-20) uses VAT category code "Z" (Zero rated) in BT-95, the invoice must identify the seller for tax purposes via the Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), and/or Seller tax representative VAT identifier (BT-63). This mirrors the line-level requirement so that any zero-rated amount is tied to a registered tax identity.
Official rule text
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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
- A document-level allowance is marked category Z but the seller has no VAT/tax identifier on the party.
- Seller VAT ID exists in the wrong element (e.g. Endpoint or PartyIdentification) rather than PartyTaxScheme/CompanyID.
- Tax representative scenario without BT-63 populated.
- Wrong VAT category code applied to the allowance.
How do I fix it?
Ensure the seller party carries a tax identity, e.g. <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>.
Related rules
BR-Z-01 · BR-Z-02 · BR-Z-04 · BR-Z-05 · BR-Z-06 · BR-Z-07 · BR-Z-08 · BR-Z-09
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