{
  "id": "BR-S-05",
  "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": "In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Standard rated\" the Invoiced item VAT rate (BT-152) shall be greater than zero.",
  "statement_lang": "en",
  "context": "cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "(cbc:Percent) > 0",
  "meaning": "On an invoice line whose VAT category is \"Standard rated\", the line VAT rate (BT-152) must be greater than zero. The published test checks that the percent is greater than 0 where the category code is S.",
  "fix": "Set the line VAT rate (BT-152) above 0 on each line coded S.",
  "example_fail": "A line VAT category code is S and the line VAT rate is 0.",
  "example_pass": "A line VAT category code is S and the line VAT rate is greater than 0.",
  "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-05/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}