{
  "id": "BR-S-01",
  "country": "EU",
  "syntax": "ubl",
  "group": "standard-rated",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is \"Standard rated\" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with \"Standard rated\".",
  "statement_lang": "en",
  "context": "/ubl:Invoice | /cn:CreditNote",
  "test": "((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) > 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) > 0) or ((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) = 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) = 0)",
  "meaning": "If a line, a document allowance, or a document charge uses the VAT category \"Standard rated\", the VAT breakdown must contain at least one VAT category code equal with \"Standard rated\". The published test compares that code to S, requires at least one S breakdown in that case, and also requires no S breakdown when no line, allowance, or charge uses S.",
  "fix": "Add a VAT breakdown (BG-23) with category code S. The statement asks for at least one, not exactly one.",
  "example_fail": "A line, allowance, or charge uses VAT category code S, and the VAT breakdown has no S category.",
  "example_pass": "One of those uses S, and the VAT breakdown has at least one S category.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-01/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}