BR-S-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is…
Peppol BIS Billing 3.0.20 · UBL
Original rule 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.
(cbc:Percent) > 0BR-S-05 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-152.
What this rule requires
The rule requires that for any invoice or credit note line where the VAT category code is 'S' (standard rated) and the tax scheme is 'VAT', the VAT rate percentage must be greater than zero. In UBL, this is checked on cac:ClassifiedTaxCategory via cbc:Percent; in CII, on ram:ApplicableTradeTax via ram:RateApplicablePercent. A document fails validation if the rate is absent, zero, or negative.
How to fix
If the line item is in fact standard rated, set the VAT rate to a positive percentage appropriate for the transaction. In UBL, update cbc:Percent in the matching cac:ClassifiedTaxCategory; in CII, update ram:RateApplicablePercent in the matching ram:ApplicableTradeTax. If the item is not standard rated, correct the VAT category code in the same element from 'S' to a code that matches the item's actual tax status, so the rule no longer applies.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-S-05.
Validate an invoice against these rules · All release changes