# BR-Z-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-z-09

## 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).

## 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.

## 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>.
```