`BR-FREXT-Z-01`

An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Z” ("Zero Rated") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “Z” ("Zero Rated").

Official rule text

[BR-FREXT-Z-01]-An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Z” ("Zero Rated") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “Z” ("Zero Rated").

[BR-FREXT-Z-01]-An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Z” ("Zero Rated") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “Z” ("Zero Rated").
French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04)

Where the rule applies

Rule set	Document type	Severity
French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04) FNFE-MPE	EXTENDED-CTC-FR (CII), EXTENDED-CTC-FR (UBL Invoice), EXTENDED-CTC-FR (UBL CreditNote)	fatal

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

BG-20
BG-21
BG-23
BG-25
BT-95
BT-102
BT-118
BT-151

Technical check

Syntax: CII · French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04)
Context: /rsm:CrossIndustryInvoice
Test (must be true): (count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='Z'])=0 and count(//ram:SpecifiedLineTradeSettlement[not(../ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ../ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL']/ram:ApplicableTradeTax[ram:CategoryCode='Z'])=0 and count(//ram:CategoryTradeTax[ram:CategoryCode='Z'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='Z'])>=1 and (exists(//ram:SpecifiedLineTradeSettlement[not(../ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ../ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode =…

Syntax: UBL · French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04)
Context: /ubl:Invoice | /cn:CreditNote
Test (must be true): (count(cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'Z']) + count((cac:InvoiceLine | cac:CreditNoteLine)[not(cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID = $invoiceID) or (cac:BillingReference[cac:InvoiceDocumentReference/cbc:ID = $invoiceID]/cac:InvoiceDocumentReference/cbc:DocumentStatusCode = 'DETAIL')]/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z']) + count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z']) = 0) or (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z']) >= 1 and (exists(cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'Z']) or exists((cac:InvoiceLine |…

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "fatal",
  "ruleId": "BR-FREXT-Z-01",
  "message": "[BR-FREXT-Z-01]-An Invoice that contains an Invoice line (BG-25) where the \"Subtype of invoice line item\" (EXT-FR-FE-163 / BT-X-8) has the value \"DETAIL\" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Z” (\"Zero Rated\") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “Z” (\"Zero Rated\").",
  "xpath": "/…",
  "source": "schematron:france-rfe@1.4.0.04",
  "docUrl": "https://einvoice-api.eu/rules/br-frext-z-01.html"
}

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Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.