# BR-S-07 Standard-rated document charge rate must be above zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Standard rated", the document level charge VAT rate (BT-103) shall be greater than zero.

## Problem Description

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Standard rated", the document level charge VAT rate (BT-103) shall be greater than zero.

> **ERROR**: XRechnung 3.0

## Context and Significance

This EN16931 rule ensures a standard-rated (category S) charge carries an actual VAT rate, since category S by definition attracts positive VAT.

## Solution

Set the document level charge VAT rate (BT-103) to the applicable positive standard rate, e.g. 19, or change the category if no VAT applies.

- validate
- convert

## Valid Examples

- Document charge with BT-102 = S and BT-103 = 19

## Invalid Examples

- Document charge with BT-102 = S but BT-103 = 0

## Code Examples

### Valid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate)

## Related Rules

- [BR-S-04](/resources/kosit-validator-errors/br-s-04-standard-rated-charge-seller-vat-id)
- [BR-S-06](/resources/kosit-validator-errors/br-s-06-standard-rated-allowance-rate-positive)
- [BR-S-5](/resources/kosit-validator-errors/br-s-5-standard-rated-vat-breakdown-rate-must-be-positive)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.