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BR-S-1 — Standard-rated item without matching VAT breakdown (category S)

• Standard: EN16931
• Severity: fatal
• Business Terms: BT-151, BT-95, BT-102, BT-118

Meaning

If an invoice has a line, a document-level allowance or charge whose VAT category code (BT-151, BT-95 or BT-102) is "S" (Standard rated), the VAT breakdown (BG-23) must contain at least one category code (BT-118) equal to "S". This is a format consistency requirement on the category codes.

Possible causes

• A line / allowance / charge uses category S, yet no TaxSubtotal group has BT-118 = S.

How to fix it

• Add a cac:TaxTotal/cac:TaxSubtotal group whose cac:TaxCategory/cbc:ID = 'S' (BT-118).

Affected fields

• /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
• /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

Example (invalid invoice)

invalid/BR-S-1/ubl-inv-standard-rated-no-breakdown.xml