Category S missing from the VAT breakdown (BR-S-1)
- Standard: EN 16931
- Severity: error
- Affected fields: BT-151, BT-95, BT-102, BT-118
Meaning
If a line, allowance or charge uses VAT category S (BT-151, BT-95, BT-102), the VAT breakdown (BG-23) needs an entry with category S (BT-118). S stands for "Standard rated".
Original text of the rule
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".
Possible causes
- Lines use category S, but the breakdown lists only other categories.
- The breakdown is missing entirely (see BR-CO-18).
- In UBL also the reverse: the breakdown lists S, but no line uses S.
How to fix it
- In your invoicing software, check each line's VAT category and regenerate the breakdown.
- In the XML: add a breakdown entry with category S (UBL cac:TaxSubtotal/cac:TaxCategory/cbc:ID, CII header ram:ApplicableTradeTax/ram:CategoryCode).