BR-S-05 error

What this rule checks

Explanation

Any invoice line (or document-level allowance/charge) tagged with VAT category code "S" (Standard rated) must have a VAT rate greater than zero. A line can't be marked as standard-rated and also carry a 0% rate — that combination is treated as inconsistent, since "0%" has its own categories (Zero rated, Exempt, etc.).

How to fix it

Either set a non-zero VAT rate on the line (matching the applicable standard rate), or, if the rate really is 0%, change the line's VAT category code from "S" to the code that matches the actual reason for the 0% rate (e.g. "Z" for zero-rated, "E" for exempt, "AE" for reverse charge) instead of "S".

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Rule set version: EN16931 validation-1.3.16 (ConnectingEurope/eInvoicing-EN16931)

Informational tool — not legal or tax advice.