BR-S-01: A standard-rated line with no matching tax group. How to fix it
At least one line is standard-rated, but the VAT breakdown contains no standard-rated group.
Error: the invoice is refusedFrom the European norm EN 16931
The rule, in its own words
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".
Fields involved: BT-151, BT-118
What the rule checks
The rule checks that lines and breakdown agree: if a line carries VAT category S for the standard rate, the breakdown must contain a group with category S too. What is on the lines has to reappear in the summary.
Why files fail it
- The lines carry category S but the breakdown was built with a different category, such as E for exempt.
- The breakdown is missing entirely, in which case BR-CO-18 applies as well.
- An invoice mixes taxable and exempt lines and no separate group was created for the taxable ones.
How to fix it
- Make sure every VAT category used on the lines also appears in the breakdown.
- Mixed invoices need several groups, one per category and rate.
- Check that the category on the lines is the one you mean: S is the standard rate, E exempt, K intra-community, G export.
Check your file
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What to do next
An invoice with errors will be rejected. Build a compliant one from the PDF you already have, or enter the details yourself. Either way you get a file that passes.