BR-S-07:When using this VAT category, the VAT rate must be 0 (zero). This category...
Fix: This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-S-07). Provide the required value in the free validator.
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: VAT rate (%)
What is BR-S-07?
BR-S-07 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 rejected by Peppol access points and never reaches the buyer.
Target path: //cac:AllowanceCharge[cbc:ChargeIndicator='true']/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-07 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-S-07
- ·Specification: EN 16931
How to Fix It
Locate the field
Check cbc:Percent at //cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='S']/cbc:Percent. The current value does not meet the rule requirements for BR-S-07.
Set the correct value
This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-S-07).
Re-validate your invoice
Upload the corrected invoice to confirm BR-S-07 is resolved.
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='S']/cbc:PercentCommon Causes
- ·Standard rated charge has zero or missing VAT rate
- ·BT-103 must be greater than 0 for category S charge
- ·Document charge S category missing positive rate
- ·Standard rate charge needs VAT percentage
- ·Charge VAT rate not set for standard category
Seeing this in production? The API handles BR-S-07 automatically. See the fix response →
Frequently Asked Questions
When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate.
This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-S-07). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.
Yes, BR-S-07 is a critical error that will cause invoice rejection. It must be fixed before submission.
Many instances of BR-S-07 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.
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Last updated: 14 April 2026
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