BR-S-10
Standard rated VAT (S) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
What it means
Rule for standard-rated VAT (category S): rates, amounts and the VAT IDs must be consistent.
Fields involved
BG-23VAT breakdownBT-118VAT category codeBT-121VAT exemption reason codeBT-120VAT exemption reason text
How to fix it
Open the invoice in your invoicing software or XML, correct the fields named in the rule, and check the file again. Our free validator shows exactly where in the file the rule failed. If you need a new compliant invoice, you can create one for free.