eRechioError codes › BR-S-01 · Deutsch
BR-S-01: VAT breakdown for standard rate is missing
A rule from EN 16931. What the message means and how to fix it.
What the message means
There are lines with VAT category S (standard rate), but no matching VAT breakdown (BG-23).
How to fix it
Add one VAT breakdown per rate used, with category S, rate, taxable amount and tax amount.
Where the field is in the file
- UBL:
cac:TaxTotal/cac:TaxSubtotal with cac:TaxCategory/cbc:ID = S - CII:
ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax with ram:CategoryCode = S
The rule applies to every format built on EN 16931: Peppol BIS Billing 3.0, XRechnung, ZUGFeRD and Factur-X, and other national CIUS.
Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.
Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.