# BR-Z-08

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official statement

> 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".

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-08/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

In a VAT breakdown whose category is "Zero rated", the taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131) minus document-level allowance amounts (BT-92) plus document-level charge amounts (BT-99), counting only zero-rated lines, allowances, and charges. The official message omits "the" before "VAT category code" and says "net amount" in the singular. The published test compares category code Z, adds the Z charges and subtracts the Z allowances from the Z line net amounts, and requires the taxable amount to equal that sum. It does not allow a difference of less than 1. Each branch also requires an invoice line or a credit note line to exist.

## What to change

Set BT-116 on the Z breakdown to the Z line net amounts, minus the Z allowances, plus the Z charges.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** Z lines net to 100, there is a Z allowance of 10, and the Z breakdown taxable amount is 100.

**Passes the stated condition.** Z lines net to 100, there is a Z allowance of 10, and the Z breakdown taxable amount is 90.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
```

```
(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)))))
```

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