BR-S-01:Standard rate must be in VAT breakdown
If any line uses VAT category S, VAT breakdown must include S category.
Engine Classification
Financial or legal field · Modification blocked by policy
What is BR-S-01?
BR-S-01 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxCategory element under TaxTotal > TaxSubtotal in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID="S"]
Why This Error Matters
Invoice will be rejected. Standard rated VAT (category S) requires seller VAT registration, positive VAT rate, and correct tax calculations. Missing elements prevent tax compliance verification.
BR-S-01 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-S-01
- ·Specification: EN 16931
How to Fix It
Check line categories
Any line with TaxCategory S?
Add breakdown
Include TaxSubtotal for S with rate and amounts
Before / After
<Invoice> <cac:InvoiceLine>999.99</cac:InvoiceLine> <!-- Does not match expected calculation --> </Invoice>
<Invoice> <cac:InvoiceLine>100.00</cac:InvoiceLine> <!-- Matches expected calculation --> </Invoice>
Technical Reference
XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID="S"]Common Causes
- ·Standard rated (S) category used but no S breakdown exists
- ·Invoice lines use BT-151=S but BG-23 missing S entry
- ·cac:TaxSubtotal for standard rate not generated
- ·Tax breakdown section lacks mandatory S category
- ·Standard rated items require matching breakdown entry
Seeing this in production? The API handles BR-S-01 automatically. See the fix response →
Frequently Asked Questions
If any line uses VAT category S, VAT breakdown must include S category.
Add TaxSubtotal with TaxCategory/ID = "S". You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-S-01 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-S-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including standard rate must be in vat breakdown.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-S-01 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.