BR-S-05: Item VAT rate (BT-152) must be greater than zero

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:ClassifiedTaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>0.00</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

The validator says: In VAT category S, Item VAT rate (BT-152) must be greater than zero.

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official text.

[BR-S-05]-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.

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 10, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

Set Item VAT rate above zero for every line in this VAT category.

Frequently asked questions

What does BR-S-05 mean?

Item VAT rate (BT-152) must be greater than zero. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-S-05?

Set Item VAT rate above zero for every line in this VAT category. In UBL the element is ⁦/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent⁩.