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`BR-S-10`:Standard rate must not have exemption reason

VAT category S must not have exemption reason.

We can fix this automatically

AUTO-FIX

1. Set appropriate VATEX code for category (E→VATEX-EU-*, G→VATEX-EU-G, etc.). 2. Or set exemption reason text.

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

Check for exemption

S category should not have TaxExemptionReason

Remove if present

Exemption only for E, Z, AE, K, G, O

Technical Details

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

Common Causes

Standard rate breakdown has exemption reason
S category must not have BT-120 or BT-121
Exemption reason incompatible with standard rate
cbc:TaxExemptionReason present for taxable category
Standard rated VAT does not use exemption codes

Frequently Asked Questions

VAT category S must not have exemption reason.

Remove TaxExemptionReason from standard rated category. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-S-10 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-10 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 not have exemption reason.

Related Errors

BR-S-01

Standard rate must be in VAT breakdown

Last updated: 16 January 2026

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BR-S-10:Standard rate must not have exemption reason