BR-Z-01
Validation message
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".
Explanation
When lines, allowances or charges are in the 'zero rated' category, EN 16931 requires exactly one entry for that category in the VAT breakdown. The invoice is faulty if the entry is missing, appears twice, or appears without any matching items. Two entries usually mean that items of this category carry different VAT rates; they must all be at 0%.
How to fix
Ask the seller for a corrected invoice whose VAT breakdown has exactly one 'zero rated' entry, matching the items concerned.
This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)