# 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".

## Problem Description

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".

> **ERROR**: XRechnung 3.0

## Context and Significance

A standard-rated line without a matching VAT breakdown leaves the tax base unreported, which receivers and tax authorities treat as missing tax data.

## Solution

Add a VAT breakdown row with BT-118 = "S" and the matching rate before exporting the invoice.

- validate
- convert

## 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

## Technical Details

### Affected Fields
BT-118 VAT category code, BT-151 Invoiced item VAT category code, BT-95 Document level allowance VAT category code, BT-102 Document level charge VAT category code

## Related Rules

- [BR-CO-4](/resources/kosit-validator-errors/br-co-4-each-invoice-line-must-have-vat-category-code)
- [BR-S-5](/resources/kosit-validator-errors/br-s-5-standard-rated-vat-breakdown-rate-must-be-positive)
- [BR-S-8](/resources/kosit-validator-errors/br-s-8-standard-rated-taxable-amount-must-match-line-and-allowance-sum)

## 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.