Positive VAT rate for standard-rated items

Error BR-S-05 EN 16931

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

For an invoice line with VAT category S, the value of ram:RateApplicablePercent is zero or negative. The test requires a value greater than zero.

What the rule means

VAT category S denotes standard-rated treatment. The rule therefore requires a positive VAT rate.

Affected fields BG-25 BT-151 BT-152
Please enter a positive VAT rate for standard-rated items

The VAT rate for an invoice line with VAT category S is zero or below. For this category, it must be greater than zero.

What to do
  1. Check the VAT rate in TradeLineItem.TaxPercent.
  2. Enter a value greater than zero for VAT category S.
  3. Generate the invoice again and validate it.
What it looks like
✗ Triggers the message 
<ram:ApplicableTradeTax>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
✓ Correct 
<ram:ApplicableTradeTax>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>20</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
Check in FactoorSharp
  • TradeLineItem.TaxCategoryCode (BT-151)
  • TradeLineItem.TaxPercent (BT-152)
  • TradeLineItem.TaxType (BT-151-0)
  • TaxCategoryCodes (BT-151)
Technical details

The test checks whether ram:RateApplicablePercent is greater than zero. The context limits the check to ram:CategoryCode S.

Where the rule applies

The rule applies to ram:RateApplicablePercent of an ApplicableTradeTax entry on an invoice line with VAT category S.

Context (rule/@context)
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ ram:ApplicableTradeTax[ram:CategoryCode = 'S']
Test expression (assert/@test)
ram:RateApplicablePercent > 0