BR-S-07
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-S-07 mean? In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.
Why did my invoice fail BR-S-07?
On a standard-rated document level charge (BG-21, VAT category code BT-102 = S), the charge VAT rate (BT-103) must be greater than zero. A zero rate contradicts the standard-rated classification and indicates the charge should use category Z or E instead.
Official rule text
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.
Common causes
- The charge's TaxCategory/Percent (BT-103) is 0 or missing while its ID is S.
- The VAT percent was never set on a charge (e.g. handling fee), defaulting to 0.
- The charge is actually zero-rated but was coded S.
How do I fix it?
Set a non-zero Percent on the charge's TaxCategory: <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
Related rules
BR-S-01 · BR-S-02 · BR-S-03 · BR-S-04 · BR-S-05 · BR-S-06 · BR-S-08 · BR-S-09
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