BR-S-06 - Standard rated (allowance): VAT rate must be positive
In a document-level allowance where the VAT category code (BT-95) is "Standard rated", the document-level allowance VAT rate (BT-96) must be greater than zero.
BR-S-06 - Standard rated (allowance): VAT rate must be positive
In a document-level allowance where the VAT category code (BT-95) is "Standard rated", the document-level allowance VAT rate (BT-96) must be greater than zero.
What this rule checks
In a document-level allowance where the VAT category code (BT-95) is "Standard rated", the document-level allowance VAT rate (BT-96) must be greater than zero.
How to fix it
Set the allowance VAT rate (BT-96) to a value greater than 0.
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-05Standard rated: line 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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