Erori e-FacturaBR-Z-01

O linie cu cotă zero cere codul Z în defalcarea de TVA

Codul regulii este BR-Z-01.

Mesajul exact din validatorul ANAF

textEroare=[BR-S-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is Standard rated shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with Standard rated .
textEroare=[BR-Z-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is Zero rated shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with Zero rated .
textEroare=[BR-S-08]-For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is Standard rated , the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is Standard rated and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Ce inseamna

Dacă oriunde în factură apare codul de cotă Z (Zero rated) — pe o linie (BT-151), pe o reducere (BT-95) sau pe o majorare (BT-102) — atunci în defalcarea de TVA (BG-23) trebuie să existe exact o înregistrare cu codul Z. Validatorul nu se uită la procent, ci la codul de categorie: dacă nu găsește nicio linie Z în defalcare, respinge factura. Simetric, două rânduri Z în defalcare sunt la fel de greșite ca niciunul.

Cum repari

În programul de facturare, orice linie (sau reducere/majorare) cu cotă zero trebuie să genereze automat un rând corespunzător în defalcarea de TVA, cu codul Z și procent 0.00. Verifică dacă aplicația nu cumva scrie codul S (standard) pe liniile zero-rated sau sare peste rândul de TVA când TVA-ul este zero.

Exemplu

Asa pica

<ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="RON">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="RON">1000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="RON">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="RON">1000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="RON">1000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="RON">1000.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="RON">1000.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="RON">1000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Serviciu de consultanta</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="RON">100.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</ubl:Invoice>

Asa trece

<ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="RON">0.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="RON">1000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="RON">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="RON">1000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="RON">1000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="RON">1000.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="RON">1000.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="RON">1000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Serviciu de consultanta</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="RON">100.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</ubl:Invoice>

Greseala asta strica si alte verificari, deci in acelasi raspuns vei gasi si: BR-S-01, BR-S-08. Le repari pe toate odata cu asta.

Verificat. Am pus fiecare din cele doua fragmente intr-o factura completa si le-am trecut prin validatorul oficial ANAF, versiunea ro16931-ubl-1.0.9. Factura cu fragmentul din stanga a fost respinsa cu exact mesajul de mai sus; cea cu fragmentul din dreapta a trecut fara nicio eroare. Verificarea s-a facut pe 14.09.2026.
Regula asa cum e scrisa in schematronul oficial

Textul oficial, in engleza

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".

Unde se aplica

$Invoice

Conditia care trebuie sa fie adevarata

$BR-Z-01
Ce nu rezulta din textul oficial al regulii

Nu am putut confirma din datele primite dacă pentru codul Z validatorul CIUS-RO cere explicit cbc:Percent 0.00 sau acceptă și lipsa lui; am păstrat 0.00. De asemenea, nu pot verifica dacă pentru livrările similare (export, livrare intracomunitară) programul folosește codurile G sau K, care au reguli proprii.