# 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.

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

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).

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-S-5)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-S-5)

## 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>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoiced item VAT rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)

## Related Rules

- [BR-S-1](/resources/kosit-validator-errors/br-s-01-standard-rated-items-require-standard-rated-vat-breakdown)
- [BR-S-06](/resources/kosit-validator-errors/br-s-06-standard-rated-allowance-rate-positive)
- [BR-S-07](/resources/kosit-validator-errors/br-s-07-standard-rated-charge-rate-positive)
- [BR-CO-4](/resources/kosit-validator-errors/br-co-4-each-invoice-line-must-have-vat-category-code)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.