# 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

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

## Context and Significance

Category S covers the standard rate and reduced rates, so a charge with category S needs a rate above zero. In practice, the error occurs when a shipping or packaging charge is added with the default category S but the rate field stays empty or 0.

## Solution

Set the document level charge VAT rate (BT-103) to the applicable rate, for example 19 or 7 in Germany. A freight charge usually follows the rate of the goods it relates to. If no VAT is due, change the category.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-S-07)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-S-07)

## 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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></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-05-standard-rated-line-vat-rate-must-be-positive)

## 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.