Rules / BR-Z-05 · Markdown

BR-Z-05

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-Z-05 mean? In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Why did my invoice fail BR-Z-05?

On any invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "Z" (Zero rated), the Invoiced item VAT rate (BT-152) must be exactly 0. Zero rated means a 0% rate applies, so any non-zero percentage is inconsistent with the category.

Official rule text

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Common causes

• The line's ClassifiedTaxCategory Percent is set to a non-zero value (e.g. 20) while the ID is Z.
• Percent element is omitted entirely so no explicit 0 is present.
• Category Z was used where exempt (E) or standard (S) was actually intended.
• Rounding or formatting produced a value like 0.01 instead of 0.

How do I fix it?

Set the line VAT rate to zero: <cac:ClassifiedTaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>.

Related rules

BR-Z-01 · BR-Z-02 · BR-Z-03 · BR-Z-04 · BR-Z-06 · BR-Z-07 · BR-Z-08 · BR-Z-09