BR-Z-02: An Invoice that contains an Invoice line where the Invoiced item VAT category code…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-Z-02]-An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) 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:ClassifiedTaxCategory[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:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-Z-02 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BT-151, BT-31, BT-32, BT-63.
What this rule requires
For UBL, if any line item uses cac:ClassifiedTaxCategory with cbc:ID = Z and a cac:TaxScheme whose cbc:ID is VAT (zero-rated VAT item), the invoice must contain at least one of: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (the test accepts any such CompanyID, it does not require the seller's tax scheme to be VAT), or cac:TaxRepresentativeParty/cac:PartyTaxScheme/cac:TaxScheme = VAT with a cbc:CompanyID. If no zero-rated VAT line exists, the rule passes. For CII, the rule applies per line tax: if any ram:ApplicableTradeTax has ram:CategoryCode = Z and upper-case ram:TypeCode = VAT, the header must contain at least one of: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA. This is a fatal rule; an invoice that has a zero-rated VAT line but lacks the required identifier fails validation.
How to fix
For UBL: add at least one of the following elements: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with the seller VAT identifier or tax registration identifier; or cac:TaxRepresentativeParty/cac:PartyTaxScheme containing cac:TaxScheme/cbc:ID = VAT and a cbc:CompanyID with the tax representative VAT identifier. For CII: add at least one of: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" or schemeID="FC"; or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA". Provide the appropriate identifier value in the chosen element.
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-02.
Validate an invoice against these rules · All release changes