BR-S-05: Standard-rated (S) line VAT rate must be above zero

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Warning: accepted with a warningConditional, see belowFields: BG-25, BT-151, BT-152

Applies to each invoice line item with VAT category 'S' (cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory). Its cbc:Percent must be greater than 0 (a missing cbc:Percent also fails).

How to fix it

Set the rate in that tax category, e.g. <cbc:Percent>15.00</cbc:Percent>, or use the VAT category code that matches the rate.

ZATCA's official text

[BR-S-05]-For invoice items (BG-25) in which the VAT category code of invoiced items (BT-151) is "Standard rated" the VAT rate of the invoiced item (BT-152) must be greater than zero.
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not((cbc:Percent) > 0)

Related rules

• BR-16 · Every invoice needs at least one invoice line (BG-25)
• BR-21 · Each invoice line needs a line identifier (BT-126)
• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-25 · Each invoice line needs an item name (BT-153)
• BR-26 · Each invoice line needs an item net price (BT-146)