Reference

BR-S-1 Standard-rated lines require a matching VAT breakdown row

If any invoice line, document-level allowance or document-level charge is "Standard rated" (VAT category code "S"), the VAT breakdown (BG-23) must contain at least one row with category code "S".

A standard-rated line without a matching VAT breakdown leaves the tax base unreported, and the invoice total VAT amount cannot be traced to a category. The error typically occurs when a document level charge such as shipping gets category "S" but the software builds breakdown rows only from the invoice lines, or when a line category is changed manually after the VAT breakdown was generated.

Solution

Add a VAT breakdown row (UBL: cac:TaxTotal/cac:TaxSubtotal; CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax) with BT-118 = "S" for each rate used (BT-119), with the matching taxable amount and VAT amount.

Quick actions

Validate XML Convert invoice

Valid Examples

Line BT-151 = "S" plus VAT breakdown row BT-118 = "S", BT-119 = 19
Document allowance BT-95 = "S" plus matching VAT breakdown row

Invalid Examples

Line uses BT-151 = "S" but the VAT breakdown only contains "Z" rows
Document charge BT-102 = "S" with no "S" row in the VAT breakdown

Code Examples

Valid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
<cac:InvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Invalid XML

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>Z</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
<cac:InvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>