Fix BR-S-7: Charge VAT rate (BT-103) missing for category S

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What does BR-S-7 mean?

If a document level charge carries category S (standard rated), a rate greater than zero must be set.

Common causes of BR-S-7

The charge carries category "S", but ram:RateApplicablePercent stands at 0.00.
The element for the VAT rate is missing from the charge CategoryTradeTax.
The charge was declared as standard rated although it should be tax free.

How to fix BR-S-7

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-103 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:RateApplicablePercent
Apply the fix. A document level charge (BG-21) has VAT category "S" (standard rated, BT-102), but the VAT rate (BT-103) is 0 or missing. Standard rating needs a rate greater than 0. Enter a positive rate in ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:RateApplicablePercent, for example 19.00, matching the lines with the same category.
Validate again. Save the file and validate it again to check that BR-S-7 is no longer reported.

Concrete fix

A document level charge (BG-21) has VAT category "S" (standard rated, BT-102), but the VAT rate (BT-103) is 0 or missing. Standard rating needs a rate greater than 0. Enter a positive rate in ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:RateApplicablePercent, for example 19.00, matching the lines with the same category.

XPath

//rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/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:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator><udt:Indicator>true</udt:Indicator></ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>0.00</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

Correct

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator><udt:Indicator>true</udt:Indicator></ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

Frequent questions about BR-S-7

How do I tell a charge from an allowance in the XML?

By the ChargeIndicator: <udt:Indicator>true</udt:Indicator> marks a charge (BG-21), false an allowance (BG-20). BR-S-7 applies to charges, BR-S-6 to allowances.

Can I make the charge tax free to get around the error?

Only if it really is tax free. Then use a matching category such as "E" or "Z". With category "S" a rate greater than 0 is mandatory.

Related error codes

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