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BR-S-5 — Standard-rated line with a zero rate (category S)

• Standard: EN16931
• Severity: fatal
• Business Terms: BT-151, BT-152

Meaning

In a line whose VAT category code (BT-151) is "S", the Invoiced item VAT rate (BT-152) must be greater than zero. Format rule: category S demands a positive rate value — which rate is materially correct is out of scope.

Possible causes

• cac:ClassifiedTaxCategory/cbc:ID = 'S', yet cbc:Percent (BT-152) is 0 or missing.

How to fix it

• Set the line's BT-152 (cbc:Percent) to the positive rate used on the invoice (e.g. 19), matching the VAT breakdown.

Affected fields

• /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
• /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

Example (invalid invoice)

invalid/BR-S-5/ubl-inv-standard-rated-zero-rate.xml