BR-Z-1
Zero Rate Used but No Single 'Z' VAT Breakdown (BG-23)
What This Error Means
If any line, document-level allowance or charge uses VAT category Z (zero rated), the VAT breakdown must contain exactly one breakdown with category Z. The KoSIT report prints the rule as [BR-Z-01]. Z is a genuine 0 % rate; in Germany it applies only in specific cases, for example certain solar installations under § 12 (3) UStG. Exempt supplies use E, reverse charge uses AE. The rule is fatal.
How to Fix It
Add one cac:TaxSubtotal with category Z, rate 0, tax amount 0.00 and the sum of the Z lines as taxable amount. Do not add a VAT exemption reason; BR-Z-10 forbids it.
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>Z</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-Z-1, and corrects supported fields with a GoBD audit trail.
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