BR-Z-05 A zero-rated line has a VAT rate other than 0

What it means

A line uses VAT category Z (zero rated, BT-151), but its VAT rate (BT-152) is not 0. Zero-rated lines must carry a rate of exactly 0.

Common causes

• The category was switched to Z but the old rate (for example 21 or 25) stayed on the line.
• Category Z is used for a reduced rate, which belongs in category S with the reduced percentage.
• The rate is left empty and filled with a default by the software.

How to fix it

Set the line's rate to 0 if the supply really is zero rated; otherwise use category S with the correct rate.

Who fixes it: The sender's invoicing software or its VAT code setup.

Invoice fields involved

BG-25 BT-151 BT-152

Related rules

• BR-S-08 The taxable amount for a VAT rate doesn't match the lines
• BR-E-10 VAT-exempt entry has no exemption reason

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.