BR-S-05 error EN 16931

BR-S-05 — standard-rated line has no VAT rate

What it means

A line with VAT category S (standard rate) must carry a VAT percentage (BT-152). "Standard rate" without saying which rate is meaningless — the rate differs by country (DE 19%, HU 27%, FR 20%…).

What triggers it

vat.categoryCode "S" with no rate.

How to fix it

Set the line’s VAT rate:

{ "vat": { "categoryCode": "S", "rate": "19" } }

If the line is actually zero-rated, use category Z (rate 0). If VAT is not charged because of reverse charge, use AE — not S with rate 0, which triggers BR-S-06.

Check your invoice now. Paste it into the free validator — it flags BR-S-05 and every other EN 16931, Peppol and XRechnung rule, each with the fix.

Or run the same check via API:

curl -X POST https://fakturwire.com/v1/validate \
  -H "authorization: Bearer $FW_KEY" \
  -d '{"invoice": { ... }, "profile": "en16931"}'

Related rules

← All EN 16931 / Peppol / XRechnung rules