BR-S-09 - Standard rated VAT rate must be above zero
For a VAT breakdown (BG-23) with category "Standard rated", the VAT category rate (BT-119) must be greater than zero.
BR-S-09 - Standard rated VAT rate must be above zero
For a VAT breakdown (BG-23) with category "Standard rated", the VAT category rate (BT-119) must be greater than zero.
What this rule checks
For a VAT breakdown (BG-23) with category "Standard rated", the VAT category rate (BT-119) must be greater than zero.
How to fix it
Set a VAT category rate (BT-119) greater than zero for the standard-rated breakdown.
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-06Standard rated (allowance): VAT rate must be positive
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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