# PEPPOL-T19-R015

Source: https://xmlvalid.com/rules/PEPPOL-T19-R015

> When TAX category code is "Standard rated" (S) the TAX rate SHALL be greater than zero.

- Level: error
- Rule sets: Peppol Catalogue rules 3.5
- Context: `cac:ClassifiedTaxCategory`
- Test: `not(normalize-space(cbc:ID)='S') or (cbc:Percent) > 0`

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