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BR-B-02 - Standard rated cannot be mixed with certain categories

Complementary to BR-B-01: an invoice must not combine an invoice line, allowance or charge whose VAT category code (BT-151) is "Standard rated" with another whose category is incompatible under the EN 16931 VAT category consistency rules.

BR-B-02 - Standard rated cannot be mixed with certain categories

Complementary to BR-B-01: an invoice must not combine an invoice line, allowance or charge whose VAT category code (BT-151) is "Standard rated" with another whose category is incompatible under the EN 16931 VAT category consistency rules.

VAT breakdownEN 16931BT-151 Error

What this rule checks

Complementary to BR-B-01: an invoice must not combine an invoice line, allowance or charge whose VAT category code (BT-151) is "Standard rated" with another whose category is incompatible under the EN 16931 VAT category consistency rules.

How to fix it

Split the invoice or align the VAT category codes so that "Standard rated" is not combined with an incompatible VAT category.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

Related rules

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

All validation rules