BR-FXEXT-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) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) 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-FXEXT-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) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) 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").

Where the rule applies

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 · ZUGFeRD / Factur-X (2.5.2)

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 and count(//ram:AppliedTradeTax[ram:CategoryCode='Z'])=0) or ( count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='Z'])>=1 and (exists(//ram:SpecifiedLineTradeSettlement[not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or…

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": "error",
  "ruleId": "BR-FXEXT-Z-01",
  "message": "[BR-FXEXT-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) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) 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:zugferd@2.5.2",
  "docUrl": "https://einvoice-api.eu/rules/br-fxext-z-01.html"
}

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