BR-S-10
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-S-10 mean? A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Why did my invoice fail BR-S-10?
A VAT breakdown (BG-23) coded as S ("Standard rated") must not carry a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120). Exemption reasons only make sense for non-charged categories (E, O, Z, K, G, AE); a standard-rated group is taxed and therefore needs no exemption justification.
Official rule text
A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Common causes
- An exemption reason was templated onto every TaxSubtotal, including the standard-rated one.
- TaxCategory/TaxExemptionReason or TaxExemptionReasonCode was populated for the S group by mistake.
- Copying a subtotal from an exempt group without removing its exemption fields.
How do I fix it?
Remove TaxExemptionReason/TaxExemptionReasonCode from the standard-rated subtotal so its TaxCategory is just: <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-07 · BR-S-08
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