BR-S-1
Standard Rate Used but No 'S' VAT Breakdown (BG-23)
What This Error Means
If any invoice line, document-level allowance or document-level charge uses VAT category S (standard rated), the VAT breakdown (BG-23) must contain at least one breakdown with category code S. The KoSIT report prints the rule as [BR-S-01]. In UBL the breakdown is cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID. The rule is fatal.
How to Fix It
Add a cac:TaxSubtotal with category S for each standard rate used (for example 19 and 7), with the taxable amount (BT-116), tax amount (BT-117) and rate (BT-119). Check that the category code in lines and breakdown is spelled the same.
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">285.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-S-1, and corrects supported fields with a GoBD audit trail.
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