# BR-Z-04

> An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) 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-04

## Official rule text

An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) 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-04?

When a document-level charge (BG-21) uses VAT category code "Z" (Zero rated) in BT-102, the invoice must include at least one seller tax identity: Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), and/or Seller tax representative VAT identifier (BT-63). Zero-rated charges are taxable events and require the seller to be identified to the tax authority.

## Common causes

- A document-level charge is coded Z but no seller VAT/tax identifier is present.
- Seller identifier supplied only as a generic party ID, not as a tax scheme company ID.
- Tax representative case missing the BT-63 identifier.
- Incorrect category code used on the charge.

## How do I fix it?

```
Populate the seller VAT identifier under the supplier party: <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>.
```