# BR-S-05

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official 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.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-05/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

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.

## What to change

Set the line VAT rate (BT-152) above 0 on each line coded S.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A line VAT category code is S and the line VAT rate is 0.

**Passes the stated condition.** A line VAT category code is S and the line VAT rate is greater than 0.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
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']
```

```
(cbc:Percent) > 0
```

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