Faktura

BR-Z-09

fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-117BT-118

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).

Why it fails

The VAT category tax amount (BT-117) for category Zero rated (Z) does not equal the taxable amount (BT-116) multiplied by the VAT rate (BT-119).

How to fix it

Set BT-117 = round(BT-116 x BT-119 / 100, 2). Round the product itself - do not sum per-line tax amounts, which drifts by a cent or two.

What the validator checks

CII — context $VATZ

../ram:CalculatedAmount = 0

UBL — context /*/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

Related rules

Part of BR-Z — Zero rated VAT.

Validate an invoice against this rule →