# BR-S-05

Source: https://xmlvalid.com/rules/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.

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), 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`

> 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.

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), 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`

> 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.

- Level: error
- Rule sets: 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`

## 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).

Validate a document against these rules: https://xmlvalid.com/validate