Zero VAT rate for zero-rated items

Error BR-Z-05 EN 16931

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

For an invoice line with VAT category Z, ram:RateApplicablePercent is not zero. The test requires the value to be exactly zero.

What the rule means

According to the rule text, VAT category Z denotes zero-rated treatment. The stated VAT rate must therefore be zero.

Affected fields BG-25 BT-151 BT-152
Please set the VAT rate to zero for zero-rated items

The VAT rate for an invoice line with VAT category Z is not zero. For this category, the stated rate must be exactly zero.

What to do
  1. Check the VAT rate in TradeLineItem.TaxPercent.
  2. Set the VAT rate to zero for VAT category Z.
  3. Generate the invoice again and validate it.
What it looks like
✗ Triggers the message 
<ram:ApplicableTradeTax>
  <ram:CategoryCode>Z</ram:CategoryCode>
  <ram:RateApplicablePercent>5</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
✓ Correct 
<ram:ApplicableTradeTax>
  <ram:CategoryCode>Z</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
Check in FactoorSharp
  • TradeLineItem.TaxCategoryCode (BT-151)
  • TradeLineItem.TaxPercent (BT-152)
  • TradeLineItem.TaxType (BT-151-0)
  • TaxCategoryCodes (BT-151)
Technical details

The test compares ram:RateApplicablePercent with zero. The context limits the check to ram:CategoryCode Z.

Where the rule applies

The rule applies to ram:RateApplicablePercent of an ApplicableTradeTax entry on an invoice line with VAT category Z.

Context (rule/@context)
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ ram:ApplicableTradeTax[ram:CategoryCode = 'Z']
Test expression (assert/@test)
ram:RateApplicablePercent = 0