BR-Z-04 — E-Invoice Validation Rule & Fix

Fixture ID: allowanceNoSellerId_Z · XPath: /ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic 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.

2. How to Fix BR-Z-04

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.

3. Valid Code / Payload Example

"seller": { "vatId": "DE123456789" }