BR-Z-08
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-Z-08 mean? In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
Why did my invoice fail BR-Z-08?
In the VAT breakdown (BG-23) group for category "Z" (Zero rated), the VAT category taxable amount (BT-116) must equal the sum of zero-rated line net amounts (BT-131), minus zero-rated document-level allowances (BT-92), plus zero-rated document-level charges (BT-99). This ensures the reported zero-rated taxable base reconciles exactly with the underlying line and document-level amounts sharing category Z.
Official rule text
In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
Common causes
- TaxableAmount in the Z TaxSubtotal was hardcoded or rounded rather than computed from the Z-coded lines and allowances/charges.
- A line or allowance/charge with category Z was omitted from or wrongly included in the sum.
- Mixed category codes so amounts from non-Z lines leaked into the Z base.
- Allowances added instead of subtracted (or charges subtracted instead of added).
How do I fix it?
Recompute the Z taxable base as sum(line net, category Z) - sum(doc allowances, Z) + sum(doc charges, Z) and set <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>...</cac:TaxSubtotal> for the Z category accordingly.
Related rules
BR-Z-01 · BR-Z-02 · BR-Z-03 · BR-Z-04 · BR-Z-05 · BR-Z-06 · BR-Z-07 · BR-Z-09
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