All error codes › BR-S-01

BR-S-01 – Standard-rated items but no standard VAT breakdown

What the rule says

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".

How to fix it

Add a cac:TaxSubtotal with TaxCategory/cbc:ID = S for the standard-rated lines.

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Where it is checked in the XML

Context: /ubl:Invoice | /cn:CreditNote

Test (XPath):

((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) > 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) > 0) or ((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) = 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) = 0)

Related rules

• BR-S-02 Seller VAT ID required for standard-rated items
• BR-S-03 Standard rated: seller VAT identifier missing (allowance)
• BR-S-04 Standard rated: seller VAT identifier missing (charge)
• BR-S-05 Standard rated: wrong VAT rate on a line
• BR-S-06 Standard rated: wrong VAT rate on an allowance
• BR-S-07 Standard rated: wrong VAT rate on a charge
• BR-S-08 Taxable amount for a VAT rate is wrong
• BR-S-09 VAT amount for a standard rate is wrong
• BR-S-10 Standard rated: exemption reason missing or not allowed