Reference

BR-DE-16 Seller tax identifier must be provided for taxable VAT categories

Under § 14 Abs. 4 Nr. 2 of the German VAT Act (UStG) and XRechnung rule BR-DE-16, whenever an invoice contains taxable line items or tax breakdown categories (specifically categories S, Z, E, AE, K, G, L, or M), the seller must declare either a valid VAT identification number (USt-IdNr., BT-31), a local tax number (Steuernummer, BT-32), or the VAT identifier of their tax representative (BT-63). German tax law requires this identification to ensure tax enforceability and enable the recipient to claim input VAT deduction (Vorsteuerabzug).

Problem Description

ERROR

German XRechnung rule (KoSIT, BR-DE) · XRechnung 3.0

Interactive pipeline

Where BR-DE-16 is checked

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Where does my error come from?

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BR-DE-16 XRechnung rule (Germany)

Reported in stage 3: National rules (CIUS).

Level error: the report recommends rejecting the invoice.

Stage 3 · What it checks

National rules (CIUS)

The specification identifier in BT-24 selects the rule set, for example XRechnung 3.0 or Peppol BIS Billing 3.0.
XRechnung adds the German BR-DE rules: buyer reference (BT-10), seller contact, payment instructions.
Peppol adds PEPPOL-EN16931 and country rules. XRechnung applies some PEPPOL-EN16931 rules too.

Example codes

Typical fix

Fill the fields the rule set requires in your master data, such as the Leitweg-ID in BT-10 or the seller contact.

Rule sets: KoSIT validator 1.6.3 with the XRechnung configuration of 31 Aug 2026 (EN 16931 artefacts 1.3.16), Peppol BIS Billing 3.0.21.

Context and Significance

Under German tax compliance, an invoice without seller VAT ID or tax number is defective and invalidates input VAT deductions. Rule BR-DE-16 enforces this requirement across all taxable invoice profiles.

Solution

In your ERP company settings, configure your VAT registration number (e.g. DE123456789) or local tax number (e.g. 27/123/45678). In UBL 2.1 syntax, for a VAT ID, populate <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme> under <cac:AccountingSupplierParty><cac:Party>. For a local tax number (Steuernummer), set <cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme>. In UN/CEFACT CII syntax, populate <ram:SpecifiedTaxRegistration><ram:ID schemeID="VA">DE123456789</ram:ID></ram:SpecifiedTaxRegistration> (or schemeID="FC" for Steuernummer) under <ram:SellerTradeParty>.

Quick actions

Validate XML Convert invoice

Valid Examples

Seller declares VAT identifier BT-31 = "DE123456789" with TaxScheme "VAT"
Seller declares local tax number BT-32 = "27/123/45678" with TaxScheme "FC"

Invalid Examples

Taxable invoice using category S where seller party contains no PartyTaxScheme or SpecifiedTaxRegistration element
Seller party declares only company name and address without any VAT identifier or tax registration number

Code Examples

Valid XML

<cac:PartyTaxScheme>
  <cbc:CompanyID>DE123456789</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Invalid XML

<cac:PartyLegalEntity>
  <cbc:RegistrationName>Musterfirma GmbH</cbc:RegistrationName>
</cac:PartyLegalEntity>

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-63 Tax representative VAT identifier

Validation Tools

Official KoSIT Validator

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