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`BR-S-08`:Standard rate VAT amount missing

Standard rate (S) tax category must have a non-zero VAT amount.

We can fix this automatically

AUTO-FIX

1. Sum lines/allowances/charges with this category. 2. Calculate: lines - allowances + charges. 3. Set TaxableAmount.

No manual changes needed

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

Find S category

TaxSubtotal with TaxCategory ID=S

Check TaxAmount

Must be > 0 for standard rate

Verify calculation

TaxableAmount × Percent ÷ 100

Code Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>21</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Technical Details

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

Common Causes

Standard rate taxable amount does not match item sum
BT-116 for S category breakdown calculation incorrect
Sum of S lines + charges - allowances does not match
Taxable base wrong for given standard VAT rate
S breakdown amount mismatch with categorized items

Commonly Seen In

All invoicing software

Frequently Asked Questions

Standard rate (S) tax category must have a non-zero VAT amount.

Ensure TaxAmount is calculated for standard rate items. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-S-08 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-08 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 vat amount missing.

BR-S-08 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-CO-10

Sum of VAT category amounts incorrect

BR-S-09

The tax amount for this VAT category must be 0 (zero). This category does not generate tax.

Last updated: 16 January 2026

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BR-S-08:Standard rate VAT amount missing