errorEN16931
BR-E-05:When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
We can fix this automatically
AUTO-FIX1. Find items with this category but non-zero rate. 2. Set rate to 0. 3. Or suggest different category if rate is intentional.
No manual changes needed
Upload and Fix NowWhy This Error Matters
Invoice will be rejected. VAT exempt (category E) transactions must follow specific rules including zero rate and seller tax identification.
Common Causes
- Exempt line item has non-zero VAT rate
- BT-151 is E but BT-152 is not 0%
- VAT exempt category must have zero rate
- Rate field contains value other than 0
- Tax rate not cleared for exempt line item
Frequently Asked Questions
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-E-05 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-E-05 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 16 January 2026
Share this guide: