BR-Z-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-Z-10]-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).
not((cbc:TaxExemptionReason) or (cbc:TaxExemptionReasonCode))BR-Z-10 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 BG-23, BT-118, BT-121, BT-120.
What this rule requires
The rule requires that a VAT breakdown (BG-23) whose VAT category code (BT-118, cbc:ID) is Z ("Zero rated") under the VAT scheme (cac:TaxScheme/cbc:ID = VAT) must not contain a VAT exemption reason text (BT-120, cbc:TaxExemptionReason) or a VAT exemption reason code (BT-121, cbc:TaxExemptionReasonCode). The UBL test rejects the document if either element is present at all, even if empty.
How to fix
In the relevant cac:TaxCategory where cbc:ID is Z and cac:TaxScheme/cbc:ID is VAT, remove both cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode if they appear. Because the test checks for element existence, leaving an empty element will still cause a fatal validation error.
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-10.
Validate an invoice against these rules · All release changes