Reference

BR-S-5 Standard-rated invoice line VAT rate must be greater than zero

In an invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" (S), the Invoiced item VAT rate (BT-152) must be greater than zero.

Category S means that VAT is charged at the standard or a reduced rate, so a rate of zero or a missing rate contradicts the code. The error typically occurs when software exports an exempt, reverse-charge or out-of-scope line with the default code S and a rate of 0 %, or when the rate is not mapped from the item master data. Document level allowances and charges with category S are covered by BR-S-06 and BR-S-07.

Solution

Set the line VAT rate (BT-152; UBL: cac:Item/cac:ClassifiedTaxCategory/cbc:Percent; CII: ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent) to the applicable rate, for example 19 or 7 in Germany. If no VAT is due on the line, replace code S with the correct category (Z, E, AE, K, G or O).

Quick actions

Validate XML Convert invoice

Valid Examples

BT-151 = "S", BT-152 = 19
BT-151 = "S", BT-152 = 7

Invalid Examples

BT-151 = "S", BT-152 = 0
BT-151 = "S", BT-152 absent

Code Examples

Valid XML

<cac:InvoiceLine>
  <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:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>