BR-S-01 - A standard-rated line needs a standard-rated VAT breakdown
If any line, allowance or charge has VAT category code "Standard rated" (S), the invoice must contain at least one VAT breakdown (BG-23) with category code "Standard rated".
BR-S-01 - A standard-rated line needs a standard-rated VAT breakdown
If any line, allowance or charge has VAT category code "Standard rated" (S), the invoice must contain at least one VAT breakdown (BG-23) with category code "Standard rated".
What this rule checks
If any line, allowance or charge has VAT category code "Standard rated" (S), the invoice must contain at least one VAT breakdown (BG-23) with category code "Standard rated".
How to fix it
Add a TaxSubtotal with TaxCategory/ID = S and the applicable rate.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-S-02Standard rated: seller tax ID requiredBR-S-03Standard rated (allowance): seller tax ID requiredBR-S-04Standard rated (charge): seller tax ID requiredBR-S-05Standard rated: line VAT rate must be positiveBR-S-06Standard rated (allowance): VAT rate must be positiveBR-S-07Standard rated (charge): VAT rate must be positive
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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