# BR-S-10 — Standard rate (S): no exemption reason allowed

> https://billhorse.com/en/rules/br-s-10/

## What does this error mean?

A VAT breakdown of category S (standard rated) must not contain an exemption reason (BT-120/BT-121) — taxed and exempt at once is contradictory.

## How to fix it

Remove the exemption reason — or, if the supply really is exempt, change the category to E/AE/K/G.