Fix BR-S-1: Standard rated (S): seller VAT identifier or tax registration identifier missing

What does BR-S-1 mean?

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated". For every VAT category used, EN 16931 requires certain accompanying mandatory entries.

Common causes of BR-S-1

• The mandatory entries prescribed for the VAT category used are missing.
• VAT rate, VAT amount or exemption reason do not match the category.

How to fix BR-S-1

1. Find the faulty spot in the XML. Open the XML of the invoice and go to field BG-25 along this XPath://ram:SellerTradeParty/ram:SpecifiedTaxRegistration
2. Apply the fix. For standard rating (category 'S') the seller VAT identifier or tax registration identifier (BT-31/BT-32) must be present.
3. Validate again. Save the file and validate it again to check that BR-S-1 is no longer reported.

Frequent questions about BR-S-1

Related error codes

Check BR-S-1 automatically

Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – upload the PDF or the XML and you get every error with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.