All error codes › BR-S-05

BR-S-05 – Standard rated: wrong VAT rate on a line

What the rule says

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.

How to fix it

Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.

Check your invoice for free

Paste the XML and see every error with the exact fix and the correct amounts.

Where it is checked in the XML

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 (XPath):

(cbc:Percent) > 0

Related rules

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