BR-S-01
Standard-rated VAT is missing from the breakdown
ErrorEN 16931BT-118
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What it means
If a line, invoice-level discount or charge uses the standard-rated VAT category S, the VAT breakdown must contain at least one S entry. That entry is missing.
Typical causes
- Standard-rated lines were exported without their VAT summary
- The breakdown uses a different VAT category from the invoice details
How to fix it
- Check which lines, invoice-level discounts and charges use category S.
- Regenerate the VAT breakdown so it includes the matching standard-rated entries.
What the rule says (technical)
An Invoice that contains a line, allowance or charge where the VAT category code is 'Standard rated' shall contain in the VAT breakdown at least one VAT category code equal to 'Standard rated'.
Add a cac:TaxSubtotal with category S for each standard rate used.
Related rules
- BR-32Invoice allowance VAT category is missing
- BR-37Invoice charge VAT category is missing
- BR-45VAT taxable amount is missing
- BR-46VAT breakdown amount is missing
- BR-47VAT category is missing from the breakdown
- BR-48VAT rate is missing from the breakdown
- BR-CO-14VAT total doesn’t match the breakdown
- BR-CO-17VAT amount doesn’t match its calculation