`BR-S-05`

EN 16931 · validation rule

EN 16931Error

The VAT rate (BT-152) of an invoice line with category S (Standard rated) must be greater than zero. A 0 % line coded as S is the usual cause: use Z (zero rated), E (exempt), AE (reverse charge), K or G instead, or set the correct positive rate.

Field: lines[].tax.rate (BT-152)
Rule set: EN 16931
Rule-set version: EN 16931 validation artefacts 1.3.17 · in force since 2026-10-13 · Rule-set changelog
Who has to fix it: The sender

This is a property of the file you received, so it cannot be corrected on your side without changing the document — ask the supplier to reissue it.

Check your own invoice

Drop the file that failed. We parse it, run the official rule sets against it and list every finding with a fix — 20 invoices per day, no key, nothing stored.

Open the live demo

Same explanation over the API: GET /v1/rules/BR-S-05?lang=en