Rules / BR-S-01 · Markdown

BR-S-01

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-S-01 mean? An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".

Why did my invoice fail BR-S-01?

If any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) is coded as S ("Standard rated") in its VAT category code (BT-151/BT-95/BT-102), then the VAT breakdown (BG-23) must contain at least one entry whose VAT category code (BT-118) is also S. This guarantees a matching summary tax subtotal exists for the standard-rated amounts so the VAT can be reported.

Official rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".

Common causes

• Lines/allowances/charges use category S but the TaxTotal/TaxSubtotal for the standard-rated group was never generated.
• The VAT breakdown was built from only some categories, dropping the standard-rated subtotal.
• A category-code mismatch: the line says S but the breakdown was written with a different code (e.g. Z or E).

How do I fix it?

Add a matching standard-rated subtotal: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal>

Related rules

BR-S-02 · BR-S-03 · BR-S-04 · BR-S-05 · BR-S-06 · BR-S-07 · BR-S-08 · BR-S-09