BR-Z-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-Z-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-Z-05 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 BG-25, BT-151, BT-152.
What this rule requires
The rule requires that in an invoice line or credit note line where the item VAT category code (cbc:ID in UBL, ram:CategoryCode in CII) is Z and the tax scheme is VAT, the VAT rate (cbc:Percent in UBL, ram:RateApplicablePercent in CII) must be exactly 0. A document fails when the rate is any other value, such as a non-zero percentage, in such a zero-rated line.
How to fix
For the line with VAT category code Z and VAT tax scheme, set the VAT rate to 0: in UBL, set cac:Item/cac:ClassifiedTaxCategory/cbc:Percent to 0; in CII, set ram:ApplicableTradeTax/ram:RateApplicablePercent to 0. If the item is not zero-rated, change the VAT category code from Z to the correct category instead.
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-05.
Validate an invoice against these rules · All release changes