BR-FXEXT-Z-08REV: Check the zero-rated total by exemption reason

What it means

For each category Z VAT entry in the header breakdown (BG-23, BT-118), the test totals line amounts excluding VAT (BT-131), subtracts invoice-level discounts (BT-92), and adds invoice-level charges (BT-99) and logistics service fees (BT-X-272). Source entries must have Z in BT-151, BT-95, BT-102 or BT-X-273, the same rate, and matching exemption reason code and text after whitespace normalisation. Missing reason fields compare as empty text. The XPath includes only lines whose subtype (BT-X-8) is DETAIL or absent. Each component sum is rounded separately to two decimal places. The tolerance is one hundredth of the invoice currency unit per counted line, invoice-level discount or charge, or logistics service charge in that group.

Why it matters

Different exemption reasons can divide Z amounts at the same rate into separate groups. This warning checks the reason-specific group, while BR-FXEXT-Z-08B also permits a calculation that ignores the reasons, so the two rules need not fail together.

How to fix it

Check the affected header ApplicableTradeTax entry's rate, ExemptionReasonCode and ExemptionReason. Select Z lines, invoice-level discounts, charges and logistics service fees that match all those values, normalising whitespace in the reason fields. Recalculate BasisAmount (BT-116) using the stated rounding and tolerance. Correct inconsistent amounts or reason fields without changing a genuine exemption reason merely to suppress the warning, then regenerate and recheck the file.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “Z” ("Zero Rated"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-X-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Zero Rated" (Z).

Business terms: BG-23, BT-92, BT-95, BT-99, BT-102, BT-116, BT-118, BT-131, BT-151

Where this rule applies