BR-Z-10 A zero-rated VAT breakdown should not give an exemption reason

"vatExemptionReasons": { }, "lines": [{ "id": "1", "description": "Beratung", "quantity": 1, "unitCode": "C62", "unitPrice": 100, "vatCategory": "Z", "vatRate": 0 }]

{
  "rule": "BR-Z-10",
  "field": [
    "BT-120",
    "BT-121"
  ],
  "severity": "warning",
  "message": "A VAT breakdown with the VAT category code (BT-118) Z (Zero rated) must not have a VAT exemption reason code (BT-121) or reason text (BT-120), but you supplied vatExemptionReasons.Z = \"no VAT\". Zero rating is a rate, not an exemption — the supply is inside the VAT system and taxed at 0%, so no reason is due. BR-Z-10 is fatal at document level; this finding is a warning because the library drops the value rather than emitting it, so the generated XML still passes — but your intent was silently discarded, which you should know about.",
  "fix": "Remove the \"Z\" entry from vatExemptionReasons. If you need to say something to the buyer about this line, use the invoice note (BT-22) or the line note (BT-127), which carry free text without making a VAT claim.",
  "example": "\"vatExemptionReasons\": { }, \"lines\": [{ \"id\": \"1\", \"description\": \"Beratung\", \"quantity\": 1, \"unitCode\": \"C62\", \"unitPrice\": 100, \"vatCategory\": \"Z\", \"vatRate\": 0 }]",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason",
  "docsUrl": "https://attestwire.com/rules/BR-Z-10"
}