BR-S-05 — E-Invoice Validation Rule & Fix

Fixture ID: zeroRateStandard · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

Line 1 uses VAT category S (standard rated), so the invoiced item VAT rate (BT-152) must be greater than zero, but it is 0. A zero rate with category S is contradictory — if you genuinely charge no VAT, the category is Z, E, AE, K, G or O, and each of those has different evidencing requirements.

2. How to Fix BR-S-05

Set line.vatRate to the applicable percentage as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT is due, change vatCategory instead of setting the rate to 0.

3. Valid Code / Payload Example

"vatCategory": "S", "vatRate": 19