# BR-S-03 > An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-s-03 ## Official rule text An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). ## Why did my invoice fail BR-S-03? If a document level allowance (BG-20) is standard rated (VAT category code BT-95 = S), the invoice must carry the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). A standard-rated allowance implies VAT is being charged, which is only valid for a VAT-registered seller. ## Common causes - A document level allowance was coded S but the seller's VAT registration identifiers were never populated. - The seller's PartyTaxScheme/CompanyID (BT-31) is absent from AccountingSupplierParty. - The allowance should have been exempt/out-of-scope but was mistakenly left as standard rated. ## How do I fix it? ``` Provide a seller identifier, e.g. BT-31: DE123456789VAT ```