BR-S (Standard rated VAT rules)

BR-S rules check invoices that apply VAT at the standard rate.

Definition

The BR-S rules form the EN 16931 business-rule family dedicated to VAT category S ("Standard rated", UNTDID 5305). They activate as soon as a line, an allowance/charge or a breakdown carries category S.

What they require

• a VAT rate (BT-152 / BT-119) strictly greater than zero;
• at least one category-S VAT breakdown in the summary;
• consistency between the taxable base (BT-116), the rate and the VAT amount (BT-117) of the S breakdown;
• the absence of an exemption reason (BT-120 / BT-121) for this category, since nothing is exempt.

Good to know

BR-S is one of the per-category families (BR-S, BR-Z, BR-E, BR-AE, BR-G, BR-IC, BR-O) triggered by UNTDID 5305. Mixing different rates under the same category S requires separate VAT breakdowns, one per rate, or the Schematron checks will fail.