BR-S-01
Validation message
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".
Explanation
When lines, allowances or charges are in the 'standard rate' category, EN 16931 requires at least one entry for that category in the VAT breakdown, one per VAT rate. Conversely, such an entry needs items in this category. The 'standard rate' category covers every positive rate, reduced rates included.
How to fix
Ask the seller for a corrected invoice whose VAT breakdown shows the standard-rated items with their rate, taxable amount and VAT amount.
This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)