Attestwire

Rule reference

BR-S-05 A line uses VAT category S (standard rated), so the invoiced item VAT rate (BT-152) must be greater than zero, but it is 0

Line 1 uses VAT category S (standard rated), so the invoiced item VAT rate (BT-152) must be greater than zero, but it is 0. A zero rate with category S is contradictory — if you genuinely charge no VAT, the category is Z, E, AE, K, G or O, and each of those has different evidencing requirements.

This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.

Business term
BT-152
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-S-05",
  "field": "BT-152",
  "severity": "fatal",
  "message": "Line 1 uses VAT category S (standard rated), so the invoiced item VAT rate (BT-152) must be greater than zero, but it is 0. A zero rate with category S is contradictory — if you genuinely charge no VAT, the category is Z, E, AE, K, G or O, and each of those has different evidencing requirements.",
  "fix": "Set line.vatRate to the applicable percentage as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT is due, change vatCategory instead of setting the rate to 0.",
  "example": "\"vatCategory\": \"S\", \"vatRate\": 19",
  "xpath": "/ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-S-05"
}

xpath locates the element in the generated UBL document, which is where a KoSIT or Peppol validator will report the same problem.

A passing value

the shape this field expects
"vatCategory": "S", "vatRate": 19

The fix

Set line.vatRate to the applicable percentage as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT is due, change vatCategory instead of setting the rate to 0.

All 58 rules →

Nearby: BR-Z-02 — A line uses VAT category Z (Zero rated), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11); BR-S-02 — A line uses VAT category S (Standard rated), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11); BR-Z-05 — A line uses VAT category Z (Zero rated), so the invoiced item VAT rate (BT-152) must be 0, but it is 19.

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

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