BR-Z-08: The Z taxable amount must match the lines

What it means

In the VAT breakdown (BG-23), the taxable amount (BT-116) of category Z (zero rated) must equal the line net amounts (BT-131) in that category, minus the discounts on the whole invoice (BT-92) and plus the charges on the whole invoice (BT-99) in the same category.

Why it matters

The recipient rebuilds the VAT summary from the lines. If the taxable amount differs, even by a cent, the VAT cannot be trusted and the invoice is rejected.

How to fix it

Add up the net amounts of the lines in this category, subtract the invoice-level discounts and add the invoice-level charges with the same category, and use that figure. A common cause is a discount or a shipping charge that was given the wrong VAT category, or line amounts that were rounded after adding.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".

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

Where this rule applies