Category S with a zero rate (BR-S-5)
- Standard: EN 16931
- Severity: error
- Affected fields: BT-151, BT-152
Meaning
If a line has VAT category S (BT-151), its VAT rate (BT-152) must be greater than zero. The rule checks the format only; it does not check which rate is correct.
Original text of the rule
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.
Possible causes
- The line's VAT rate is 0 or missing.
- Category S was chosen for a line without VAT instead of another category.
How to fix it
- In your invoicing software, check the line's VAT rate and VAT category.
- In the XML: set a rate greater than zero (UBL cac:ClassifiedTaxCategory/cbc:Percent, CII line ram:RateApplicablePercent).