Fix BR-S-5: Invoiced item VAT rate (BT-152) missing for category S

BR-S-5 in your own invoice? Upload the file and find every error in seconds.

What does BR-S-5 mean?

If an invoice line carries category S (standard rated), the rate stated must be greater than zero. A rate of zero or no value at all is not allowed.

Common causes of BR-S-5

The line was marked with category "S" but the VAT rate stands at 0.00.
The element ram:RateApplicablePercent is missing from the line VAT entirely.
A tax free turnover (0 %) was booked under standard rating instead of category "Z" or "E".

How to fix BR-S-5

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-152 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent
Apply the fix. An invoice line (BG-25) carries VAT category "S" (standard rated, BT-151), but the VAT rate (BT-152) is 0 or missing. Standard rating needs a rate greater than 0. Enter a positive rate in ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, for example 19.00 or 7.00. At 0 % tax the line belongs in a different category (for example "Z" for zero rated).
Validate again. Save the file and validate it again to check that BR-S-5 is no longer reported.

Concrete fix

An invoice line (BG-25) carries VAT category "S" (standard rated, BT-151), but the VAT rate (BT-152) is 0 or missing. Standard rating needs a rate greater than 0. Enter a positive rate in ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, for example 19.00 or 7.00. At 0 % tax the line belongs in a different category (for example "Z" for zero rated).

XPath

//rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:ApplicableTradeTax>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>0.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Frequent questions about BR-S-5

I want to state 0 % tax. How do I avoid BR-S-5?

Do not use category "S". For a genuine 0 % there is category "Z" (zero rated), for exemption "E" and for reverse charge "AE". Category "S" always requires a rate greater than 0.

Which VAT rate is right for category S?

In Germany, typically 19.00 (standard rate) or 7.00 (reduced rate). The rate must match the supply and appear in BT-152 as a percentage.

Related error codes

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