# BR-S-5 Standard-rated VAT breakdown rate must be greater than zero

In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.

## Problem Description

In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.

> **ERROR**: XRechnung 3.0

## Context and Significance

A zero rate combined with a "Standard rated" code is a contradiction. If the supply is in fact zero-rated, code "Z" or "E" must be used instead so the breakdown classifies the supply correctly.

## Solution

Set BT-119 to the applicable positive rate (for example 19 in Germany, 22 in Italy) whenever BT-118 is "S".

- validate
- convert

## Valid Examples

- BT-118 = "S", BT-119 = 19
- BT-118 = "S", BT-119 = 7

## Invalid Examples

- BT-118 = "S", BT-119 = 0
- BT-118 = "S", BT-119 absent

## Technical Details

### Affected Fields
BT-118 VAT category code, BT-119 VAT category rate

## Related Rules

- [BR-S-1](/resources/kosit-validator-errors/br-s-1-standard-rated-line-requires-standard-rated-vat-breakdown)
- [BR-S-8](/resources/kosit-validator-errors/br-s-8-standard-rated-taxable-amount-must-match-line-and-allowance-sum)
- [BR-CO-17](/resources/kosit-validator-errors/br-co-17-vat-category-tax-amount-must-match-base-times-rate)

## 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.