BR-S-07 — E-Invoice Validation Rule & Fix

Fixture ID: chargeZeroRateS · XPath: /ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

The document level charge at charges[0] uses VAT category S (Standard rated), so its VAT rate (BT-103) must be greater than zero, but it is 0. Category S means VAT is charged, and the rate is what selects which standard-rated breakdown group the adjustment nets into — the standard-rated category is the one category that may appear more than once in BG-23, once per distinct rate. A rate of zero would open a standard-rated group at 0%, which is a contradiction: "taxed" and "at no rate" cannot both hold.

2. How to Fix BR-S-07

Set charges[0].vatRate to the percentage the adjusted supply is taxed at, as a number (19 for the German standard rate, 7 for the reduced rate). If no VAT applies to this charge, change charges[0].vatCategory rather than the rate — Z, E, AE, K, G and O each say something different about why.

3. Valid Code / Payload Example

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