BR-Z-08: In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-Z-08]-In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)))))BR-Z-08 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-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102.
What this rule requires
For the zero-rated VAT category (code 'Z'), the VAT taxable amount (BT-116) must equal the sum of zero-rated line net amounts (BT-131), plus zero-rated document-level charges (BT-99), minus zero-rated document-level allowances (BT-92). In UBL the test is exact equality for cbc:TaxableAmount; in CII it requires ram:BasisAmount to be within ±1 of the computed total (tolerance).
How to fix
Adjust cbc:TaxableAmount (UBL) or ram:BasisAmount (CII) to the computed zero-rated total, or correct the zero-rated line amounts, document-level charges/allowances, or their VAT category codes so the sum matches. Ensure all zero-rated lines and document-level allowances/charges are marked with category code 'Z'.
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-08.
Validate an invoice against these rules · All release changes