Tools › SmartFormular E-Rechnung lite › Validation rules › BR-Z-07

BR-Z-07

For a charge with "zero rated" (Z) the VAT rate is wrong: it must be 0

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For a charge with "zero rated" (Z) the VAT rate is wrong: it must be 0.

What the issuer needs to change

Correct the VAT rate or category.

Fields concerned

BG-21 document level charges
BT-102 document level charge VAT category code
BT-103 document level charge VAT rate

Your invoice reports BR-Z-07? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((xs:decimal(cbc:Percent) = 0))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'Z'][upper-case(ram:TypeCode) = 'VAT']
Test: not(ram:RateApplicablePercent = 0)

Related rules

BR-Z-04For a charge with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-Z-05For a line with "zero rated" (Z) the VAT rate is wrong: it must be 0
BR-Z-06For an allowance with "zero rated" (Z) the VAT rate is wrong: it must be 0
BR-Z-08The taxable amount for "zero rated" (Z) in the VAT breakdown (BT-116) does not match the lines, allowances …
BR-Z-09With "zero rated" (Z) the VAT amount in the breakdown (BT-117) must be 0
BR-Z-10With "zero rated" (Z) no exemption reason may be given (BT-120, BT-121)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).