BR-Z-05 - Zero rated: line VAT rate must be zero
In an invoice line where the VAT category code (BT-151) is "Zero rated", the invoiced item VAT rate (BT-152) must be 0.
BR-Z-05 - Zero rated: line VAT rate must be zero
In an invoice line where the VAT category code (BT-151) is "Zero rated", the invoiced item VAT rate (BT-152) must be 0.
What this rule checks
In an invoice line where the VAT category code (BT-151) is "Zero rated", the invoiced item VAT rate (BT-152) must be 0.
How to fix it
Set the line VAT rate (BT-152) to 0 for zero-rated lines.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules