Rules / BR-Z-09 · Markdown

BR-Z-09

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-Z-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).

Why did my invoice fail BR-Z-09?

In the VAT breakdown (BG-23) group for category "Z" (Zero rated), the VAT category tax amount (BT-117) must be 0. Because the rate is 0%, no VAT is charged and the tax amount for that breakdown must be zero.

Official rule text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).

Common causes

• The Z TaxSubtotal has a non-zero TaxAmount (e.g. calculated from a leftover non-zero rate).
• TaxAmount was copied from a standard-rated subtotal.
• Rounding produced a tiny non-zero value instead of 0.
• Category Z used where a taxed category was actually intended.

How do I fix it?

Set the Z breakdown tax amount to zero: <cac:TaxSubtotal>...<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent>...</cac:TaxCategory></cac:TaxSubtotal>.

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-08