# BR-S-01 > 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". Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-s-01 ## 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". ## 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. ## 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: 1000.00210.00S21VAT ```