# BR-Z-08

> 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".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-z-08

## 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".

## 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.

## 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.
```