BR-S / BR-Z / BR-E
EN 16931 business rules indexed on the VAT category code (BT-151).
Definition
Each VAT category code (UNTDID 5305) triggers its own rule family: BR-S for standard rate, BR-Z for zero rate, BR-E for exemption, BR-AE for reverse charge, BR-O for out-of-scope. They check, for example, that an exempt line carries an exemption reason (BT-120) and a 0 rate.
Origin
Defined in EN 16931-1 (CEN/TC 434); the category codes come from the UN/CEFACT UNTDID 5305 (Duty/tax/fee category) code list.
Example in context
BR-E-06: in a VAT breakdown (BG-23) whose category code is "E" (Exempt), the VAT rate (BT-119) shall be 0.