BR-S-06:Standard rate VAT calculation error
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.. This applies to the `cac:AllowanceCharge` element in the invoice XML.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: VAT rate (%)
What is BR-S-06?
BR-S-06 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under TaxCategory 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: //cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='S']/cbc:Percent
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-06 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-06
- ·Specification: EN 16931
How to Fix It
Calculate VAT
TaxableAmount × rate / 100
Round and compare
Small differences (< 0.02) acceptable
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[cbc:ID='S']/cbc:PercentCommon Causes
- ·Standard rated allowance has zero or missing VAT rate
- ·BT-96 must be greater than 0 for category S allowance
- ·Document allowance S category missing positive rate
- ·Standard rate allowance needs VAT percentage
- ·Allowance VAT rate not set for standard category
Seeing this in production? The API handles BR-S-06 automatically. See the fix response →
Frequently Asked Questions
VAT amount must equal taxable amount × rate.
Recalculate: TaxAmount = TaxableAmount × Percent / 100. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-S-06 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-06 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 vat calculation error.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-S-06 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.