BR-S-05: A standard rate of zero per cent. How to fix it
A line is marked standard-rated but carries a VAT rate of zero.
Error: the invoice is refusedFrom the European norm EN 16931
The rule, in its own words
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.
Fields involved: BT-151, BT-152
What the rule checks
The rule catches a contradiction: category S means the standard rate, and a standard rate of zero per cent makes no sense. If you are not charging tax, you need a different category and a reason.
Why files fail it
- The invoice is exempt but the lines still carry the default category S with a zero rate.
- Under reverse charge the rate was set to zero but the category was not changed to AE.
- Under the German small-business rule only the rate was zeroed, without changing the category to E.
How to fix it
- Change the VAT category, not just the rate. Exempt is E, reverse charge AE, intra-community supply K, export G, out of scope O.
- Give an exemption reason alongside an exempt category; without one, further rules apply.
- If the standard rate really does apply, enter the correct rate, which in Germany is 19 or 7.
- In our form you choose the VAT treatment and the category, rate and reason are set together, so this contradiction cannot arise.
Check your file
Upload your invoice. It runs through the same official validator that applies this rule, and you see immediately whether it passes now.
Check an invoice
or drop it here
XRechnung XML, or a ZUGFeRD / Factur-X PDF. Up to 10 MB.
- Run against the official EN 16931 and XRechnung rules
- Your file is deleted the moment the result appears
- No sign-up, and a result in seconds
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.