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BR-S-05: VAT rate of invoice line with category S is not greater than zero

Official message

[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.

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[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.

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[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.

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-25, BT-151, BT-152

What does this mean?

For an invoice line (BG-25) with VAT category (BT-151) S (Standard rated, VAT rate above zero) the invoiced item VAT rate (BT-152) must be greater than zero. The rate is 0, negative or missing.

Typical causes

The rate was not stated.
Rate 0 was entered for the item but category S was kept; other categories are intended for rate 0, e.g. Z, E, AE, K or G.

How to fix the error

State a rate greater than zero for every invoice line of category S.
If the rate does not match the category, correct the category and adjust the VAT breakdown (BG-23).
CII: ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, UBL: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent (credit note: cac:CreditNoteLine).

In E-Rechnungsfreund

In the invoice form, section "Rechnungspositionen (BG-25)" (invoice lines, "Experte" view), for every line with "Steuerkategorie (BT-151)" (VAT category) S enter a rate greater than zero in the field "Steuersatz % (BT-152)" (VAT rate; simple view "Einfach": field "MwSt %").

Example

Wrong

<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>

Correct

<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
  ...
</ram:SpecifiedLineTradeSettlement>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'S'][upper-case(ram:TypeCode) = 'VAT']

ram:RateApplicablePercent > 0

EN 16931 (UBL) (UBL)

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']

(cbc:Percent) > 0

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000250

Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'S']

ram:RateApplicablePercent > 0

Related validation rules

  • BR-S-01: VAT breakdown for category S is missing
  • BR-S-02: Seller VAT or tax registration identifier missing for invoice line with category S
  • BR-S-03: Seller VAT or tax registration identifier missing for document level allowance with category S
  • BR-S-04: Seller VAT or tax registration identifier missing for document level charge with category S
  • BR-S-06: VAT rate of document level allowance with category S is not greater than zero
  • BR-S-07: VAT rate of document level charge with category S is not greater than zero

Frequently asked questions

Does category S also apply to reduced rates?

The rules of category S only require a rate greater than zero and provide a separate breakdown for every rate (BR-S-08), e.g. for 19% and 7%.

Last updated:
Explanation of the validation rule, not legal or tax advice.