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BR-S-05:Standard rate taxable amount calculation
VAT category S taxable amount must equal sum of S-rated amounts.
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. 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
Sum S-rated amounts
Lines + charges - allowances with category S
2
Update breakdown
Set TaxableAmount to match sum
Technical Details
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal[cac:TaxCategory/cbc:ID="S"]/cbc:TaxableAmountCommon Causes
- Standard rated line has zero or missing VAT rate
- BT-152 must be greater than 0 for category S
- cbc:Percent on S category line is 0 or absent
- Standard rate requires positive percentage
- VAT rate not populated for standard rated item
Frequently Asked Questions
VAT category S taxable amount must equal sum of S-rated amounts.
Recalculate taxable amount from lines and allowances/charges. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-S-05 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-05 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 taxable amount calculation.
See Also
Related Errors
Last updated: 16 January 2026
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