BR-Z-05: Zero-rated (Z) line VAT rate must be 0

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Error: the invoice is rejectedConditional, see belowFields: BG-25, BT-151, BT-152

Applies to each invoice line item with VAT category 'Z' (cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory). Its cbc:Percent must be exactly 0.

How to fix it

Set the rate in that tax category, e.g. <cbc:Percent>0.00</cbc:Percent>, or use the VAT category code that matches the rate.

ZATCA's official text

[BR-Z-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not((xs:decimal(cbc:Percent) = 0))

Related rules

• BR-16 · Every invoice needs at least one invoice line (BG-25)
• BR-21 · Each invoice line needs a line identifier (BT-126)
• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-25 · Each invoice line needs an item name (BT-153)
• BR-26 · Each invoice line needs an item net price (BT-146)