# BR-S-07

> 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.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-s-07

## 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.

## 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.

## 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>
```