VAT rate must be above 0 % (standard rate, allowance) · BR-S-06
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
For a document-level allowance (for example a discount on the whole invoice) with the VAT category standard rated (category S), the VAT rate (BT-96) must be greater than zero – in Germany 19 % or 7 %. If no VAT is actually meant to be charged, a different category is appropriate, for example E (exempt) or Z (zero rated). If the rate is 0 % or missing, the invoice is not valid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice in which the VAT category and the VAT rate match.
- If you issued the invoice yourself: enter the actual VAT rate, or choose the appropriate category for VAT-free amounts (for example E or Z).
Rule text and source
Paraphrase · The VAT rate on a document-level allowance in category S (standard-rated VAT) must be greater than 0%.
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate does not match VAT category
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level allowance in the standard rate category but without a VAT rate above 0 % (rule BR-S-06). This category requires a rate such as 19 % or 7 %; if no VAT is due, a different category applies. Could you please send us a corrected invoice?
Kind regardsExample
The export accidentally assigns a 0% rate to a document-level allowance in category S. The confirmed rate for this transaction is 19%, which the correction supplies.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17