The COALESCE function returns the first non-null expression from the list of arithmetic_expression type arguments passed. It will return NULL if all the expressions passed are NULL.
This example returns all the invoice numbers from 2007 where the VAT is greater than 0:
SELECT INVOICE_NO
FROM INVOICES
WHERE EXTRACT(YEAR(INVOICE_DATE)) = 2007
HAVING (COALESCE(INVOICE_VAT;0) > 0)