BR-S-05: VAT rate inconsistent with category "S"
This code shows up when an electronic invoice is validated. Here is what it means, why it fires, and what to change in the file.
Why this code appears
A line declares VAT category S (standard rate) but carries a rate that does not match it. The standard rate requires a rate strictly above zero: a 0 % transaction belongs to another category.
How to fix it
Bring the rate in line with the category, or change the category. The two go together: the (category, rate) pair decides the tax treatment at your customer's end, and no portal will choose on your behalf.
What it looks like in the file
These two snippets are replayed against our own checker on a complete invoice, every time the site is built. The first one raises this code, the second one does not.
What raises the code:
<ram:CategoryCode>S</ram:CategoryCode>
<ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
<ram:SpecifiedTradeSettlementLineMonetarySummation>What to write instead:
<ram:CategoryCode>S</ram:CategoryCode>
<ram:RateApplicablePercent>20</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
<ram:SpecifiedTradeSettlementLineMonetarySummation>Where it happens
This code comes from EN 16931, the European e-invoicing standard. It concerns business term BT-152.