VAT rate must be 0 % (zero rate, allowance) · BR-Z-06
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
For a document-level allowance (for example a discount on the whole invoice) with the VAT category zero rated (category Z), the VAT rate stated (BT-96) must be 0. The zero rate is a VAT rate of exactly 0 %. Any other rate contradicts the category and makes the invoice invalid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
- If you issued the invoice yourself: set the rate to 0 % for zero rate items, or choose the category that matches the rate.
Rule text and source
Paraphrase · The check expects an explicit 0% rate on a document-level allowance in category Z (zero-rated VAT).
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate does not match VAT category
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level allowance in the zero rate category but with a VAT rate other than 0 % (rule BR-Z-06). For this category the rate must be 0 %. Could you please check whether the category or the rate is correct and send us a corrected invoice?
Kind regardsExample
The export gives a document-level allowance in category Z a 5% rate by mistake. The category is confirmed. The correction gives an explicit 0% rate.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17