Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-09/
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.
In a VAT breakdown whose category is "Zero rated", the VAT category tax amount (BT-117) must equal 0. The official message omits "the" before "VAT category code". The published test checks that the tax amount, read as a decimal, equals 0 where the category code is Z.
Set BT-117 on the Z breakdown to 0.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A Z breakdown has tax amount 19.
Passes the stated condition. A Z breakdown has tax amount 0.
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']
xs:decimal(../cbc:TaxAmount) = 0
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