BR-S-05 - Standard rated: line VAT rate must be positive
In an invoice line where the VAT category code (BT-151) is "Standard rated", the invoiced item VAT rate (BT-152) must be greater than zero.
BR-S-05 - Standard rated: line VAT rate must be positive
In an invoice line where the VAT category code (BT-151) is "Standard rated", the invoiced item VAT rate (BT-152) must be greater than zero.
What this rule checks
In an invoice line where the VAT category code (BT-151) is "Standard rated", the invoiced item VAT rate (BT-152) must be greater than zero.
How to fix it
Set the line VAT rate (BT-152) to a value greater than 0 for standard-rated lines.
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-01A standard-rated line needs a standard-rated VAT breakdownBR-S-02Standard rated: seller tax ID requiredBR-S-03Standard rated (allowance): seller tax ID requiredBR-S-04Standard rated (charge): seller tax ID requiredBR-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
All validation rules