BR-S-05: Standard-rate items need a VAT rate above zero (line)

What it means

When an invoice line has VAT category S (standard rate), its VAT rate (BT-152) must be greater than zero.

Why it matters

A standard-rated amount with no rate contradicts itself, so the VAT on it cannot be worked out. The invoice is rejected.

How to fix it

In your invoicing software, open the item or the line and check its VAT setting. Choose the standard rate with its percentage, such as 19 % in Germany, 20 % in France or 21 % in the Netherlands and Belgium. If the item really carries no VAT, use the zero-rated, exempt or reverse charge category instead.

The rule as published

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.

Business terms: BG-25, BT-151, BT-152

Where this rule applies