BR-Z-10
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-Z-10 mean? A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Why did my invoice fail BR-Z-10?
A VAT breakdown (BG-23) with category code "Z" (Zero rated) must not carry a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120). Zero rated is a taxed-at-0% category, not an exemption, so exemption reason fields are only valid for category E and must be absent here.
Official rule text
A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Common causes
- TaxExemptionReason or TaxExemptionReasonCode was populated on the Z TaxCategory, often confusing zero-rated with exempt.
- A shared template adds an exemption reason to every non-standard category.
- Category should have been E (Exempt) rather than Z if an exemption reason genuinely applies.
- Leftover exemption text from a previous document revision.
How do I fix it?
Remove exemption fields from the Z category, e.g. delete <cbc:TaxExemptionReasonCode> and <cbc:TaxExemptionReason> from the cac:TaxCategory where cbc:ID is Z.
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
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