BR-Z-04: An Invoice that contains a Document level charge where the Document level charge VAT…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-Z-04]-An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-Z-04 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BT-102, BT-31, BT-32, BT-63.
What this rule requires
For UBL, the rule applies when the invoice or credit note contains a document-level charge with cbc:ChargeIndicator=true() and a cac:TaxCategory whose cbc:ID is Z and whose cac:TaxScheme/cbc:ID is VAT. If such a charge exists, the document must contain at least one of: a cbc:CompanyID anywhere under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (the test does not filter by tax scheme, so any CompanyID there satisfies this alternative), or a cbc:CompanyID under cac:TaxRepresentativeParty/cac:PartyTaxScheme where cac:TaxScheme/cbc:ID is VAT. If no such charge exists, the rule passes. Because severity is fatal, a document that does not meet this condition fails validation. For CII, the rule applies to each document-level charge with ram:ChargeIndicator/udt:Indicator=true() and a ram:CategoryTradeTax where ram:CategoryCode = 'Z' and upper-case(ram:TypeCode) = 'VAT'. For such a charge, the invoice must contain at least one of: ram:SpecifiedTaxRegistration/ram:ID with @schemeID of VA or FC under ram:SellerTradeParty, or ram:SpecifiedTaxRegistration/ram:ID with @schemeID of VA under ram:SellerTaxRepresentativeTradeParty.
How to fix
If the invoice contains a zero-rated document-level charge as defined by the rule, add one of the following identifiers. For UBL: - cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (the test does not require a specific tax scheme, but provide the seller VAT or tax registration identifier), or - cbc:CompanyID under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT. For CII: - ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC under ram:SellerTradeParty, or - ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA under ram:SellerTaxRepresentativeTradeParty. If no such document-level charge exists, no change is needed.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-Z-04.
Validate an invoice against these rules · All release changes