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BR-S-01:Standard rate must be in VAT breakdown

If any line uses VAT category S, VAT breakdown must include S category.

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AUTO-FIX

1. Find all lines/allowances/charges with this VAT category. 2. Ensure exactly one TaxSubtotal with matching category exists. 3. Create if missing.

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Why This Error Matters

Invoice will be rejected. Standard rated VAT (category S) requires seller VAT registration, positive VAT rate, and correct tax calculations. Missing elements prevent tax compliance verification.

How to Fix It

1

Check line categories

Any line with TaxCategory S?

2

Add breakdown

Include TaxSubtotal for S with rate and amounts

Technical Details

XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID="S"]

Common Causes

  • Standard rated (S) category used but no S breakdown exists
  • Invoice lines use BT-151=S but BG-23 missing S entry
  • cac:TaxSubtotal for standard rate not generated
  • Tax breakdown section lacks mandatory S category
  • Standard rated items require matching breakdown entry

Frequently Asked Questions

If any line uses VAT category S, VAT breakdown must include S category.
Add TaxSubtotal with TaxCategory/ID = "S". You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-S-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-S-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including standard rate must be in vat breakdown.

See Also

Related Errors

Last updated: 16 January 2026

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