attestwireAttestwire › Rule reference › BR-Z-04
BR-Z-04 A zero-rated charge requires a seller or tax representative tax ID
noun · EN 16931 · fatal · BT-31 / BT-32
For a sample invoice, the library reports: This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is Z (Zero rated) — charges[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63).
- Business term
BT-31 / BT-32- Severity
fatal
The fix
Set seller.vatId, or seller.taxRegistrationId if you have no VAT identifier, or supply the taxRepresentative group. If in truth no VAT applies to the transaction at all, the category is O rather than Z, and O forbids these identifiers instead of requiring them.
A passing value
"seller": { "vatId": "DE123456789" }What the library returns
The full error returned by @attestwire/en16931. It includes the rule ID,
affected field and suggested correction. Developers can use this object in their application:
{
"rule": "BR-Z-04",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is Z (Zero rated) — charges[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63). Zero rating is a rate inside the VAT system, not the absence of VAT. The supply is taxable, the supplier is exercising a right to apply 0%, and a document level adjustment to it is a taxable adjustment — so it has to name a registered supplier exactly as a standard-rated one does.",
"fix": "Set seller.vatId, or seller.taxRegistrationId if you have no VAT identifier, or supply the taxRepresentative group. If in truth no VAT applies to the transaction at all, the category is O rather than Z, and O forbids these identifiers instead of requiring them.",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-Z-04"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.