Reference

BR-56 Seller tax representative must have a VAT identifier

Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

This is an EN 16931 core rule. A tax representative acts for a seller that is not established in the member state and must therefore be identified by its own VAT identifier. The error appears when the representative is exported with name and address but no VAT identifier, or with the number placed in cac:PartyLegalEntity instead of cac:PartyTaxScheme.

Solution

Add cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with the representative’s VAT identifier and cac:TaxScheme/cbc:ID = VAT (CII: ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA").

Quick actions

Validate XML Convert invoice

Valid Examples

BT-63 = FR12345678901 for the tax representative

Invalid Examples

Tax representative party with name and address but no BT-63 VAT ID

Code Examples

Valid XML

<cac:TaxRepresentativeParty>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>FR12345678901</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</cac:TaxRepresentativeParty>

Invalid XML

<cac:TaxRepresentativeParty>
  <cac:PartyName><cbc:Name>Fiscal Rep GmbH</cbc:Name></cac:PartyName>
</cac:TaxRepresentativeParty>

Affected Fields

BT-63 Seller tax representative VAT identifier

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.