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BR-S-05

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.

error: the document is invalid Peppol documentation ↗

Why it fails

  • A line with VAT category S (standard rated) has a rate of 0 or no rate.
  • A zero rated or exempt item was coded as S with a 0% rate.

How to fix it

Give the rate that applies, such as 19, in cac:ClassifiedTaxCategory/cbc:Percent (ram:RateApplicablePercent in CII). An item without VAT takes the category that says why: Z (zero rated), E (exempt, with a reason), AE (reverse charge) or O (not subject to VAT).

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

EN 16931 rules (UBL) 1.3.17 EN 16931 rules 1.3.16 (UBL) 1.3.16 EXTENDED-CTC-FR rules (UBL) 1.4.0.04 Romanian RO e-Factura rules (UBL) 1.0.9
Context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test
(cbc:Percent) > 0

Checked with EN 16931 Invoice (UBL), EN 16931 Credit Note (UBL), Croatia eRačun Invoice (UBL), Croatia eRačun Credit Note (UBL)

EN 16931 rules (CII) 1.3.17 EN 16931 rules 1.3.16 (CII) 1.3.16 EXTENDED-CTC-FR rules (CII) 1.4.0.04
Context
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'S'][upper-case(ram:TypeCode) = 'VAT']
Test
ram:RateApplicablePercent > 0

Checked with EN 16931 Invoice (CII)

Factur-X EN 16931 rules 1.09.2 Factur-X EXTENDED rules 1.09.2
Context
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'S']
Test
ram:RateApplicablePercent > 0

Checked with France Factur-X EN 16931, Factur-X / ZUGFeRD EN 16931