BR-Z-05
Zero-rated lines need a zero rate
ErrorEN 16931BT-152
Also available in:NederlandsFrançais
What it means
A line marked as zero-rated (Z) must explicitly have a VAT rate of 0%.
Typical causes
- The line retained a positive VAT rate.
- The export omitted the zero rate.
How to fix it
- Check the zero-rated line.
- Set its VAT rate to 0% and ensure the export includes it.
What the rule says (technical)
In an Invoice line where the VAT category code is 'Zero rated' the invoiced item VAT rate (BT-152) shall be 0.
Set cbc:Percent to 0 for Z lines.