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BR-S-07
For a charge with "standard rated" (S) the VAT rate is wrong: it must be above zero
What the message means
For a charge with "standard rated" (S) the VAT rate is wrong: it must be above zero.
What the issuer needs to change
Correct the VAT rate or category.
Fields concerned
BG-21document level chargesBT-102document level charge VAT category codeBT-103document level charge VAT rate
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- Rule set
- EN 16931 (CEN, rule set 1.3.16)
- Syntax
- CII, UBL
- Level
- Error
Original rule text
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.
Technical details for IT
UBL
Context: cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] Test: not((cbc:Percent) > 0)
CII
Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'S'][upper-case(ram:TypeCode) = 'VAT'] Test: not(ram:RateApplicablePercent > 0)
Related rules
- BR-S-04For a charge with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing
- BR-S-05For a line with "standard rated" (S) the VAT rate is wrong: it must be above zero
- BR-S-06For an allowance with "standard rated" (S) the VAT rate is wrong: it must be above zero
- BR-S-08The taxable amount for "standard rated" (S) in the VAT breakdown (BT-116) does not match the lines, …
- BR-S-09The VAT amount for "standard rated" (S) (BT-117) is not taxable amount times rate
- BR-S-10With "standard rated" (S) no exemption reason may be given (BT-120, BT-121)