BR-Z-09:The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT...
VAT category Z must have rate of 0%.
Engine Classification
Set tax amount to 0 for zero-rated VAT breakdown per EN16931 BR-Z-09
Confidence: 95% · Applied automatically in pipeline
What is BR-Z-09?
BR-Z-09 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxAmount element under TaxSubtotal[cac:TaxCategory > ID='Z'] in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: //cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='Z']/cbc:TaxAmount
Why This Error Matters
Invoice will be rejected. Zero rated VAT (category Z) requires seller VAT registration, 0% rate, and correct breakdown. Zero rate is different from exemption - it still requires tax compliance.
BR-Z-09 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-Z-09
- ·Specification: EN 16931
How to Fix It
Check Z rate
Percent element for category Z
Set to zero
0 or 0.00
Before / After
<cac:TaxSubtotal> <cbc:TaxAmount>999.99</cbc:TaxAmount> <!-- Does not match expected calculation --> </cac:TaxSubtotal>
<cac:TaxSubtotal> <cbc:TaxAmount>100.00</cbc:TaxAmount> <!-- Matches expected calculation --> </cac:TaxSubtotal>
Technical Reference
//cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID='Z']/cbc:TaxAmountCommon Causes
- ·Zero rate breakdown shows non-zero tax amount
- ·BT-117 in Z breakdown must be 0.00
- ·cbc:TaxAmount contains value instead of zero for Z
- ·Zero rate cannot produce tax amount
- ·Tax calculation error in zero rate breakdown
Seeing this in production? The API handles BR-Z-09 automatically. See the fix response →
Frequently Asked Questions
VAT category Z must have rate of 0%.
Set Percent to 0 or 0.00. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-Z-09 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-Z-09 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including zero rate percentage must be zero.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-Z-09 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.