Reference
Markdown exportBR-E-02 Exempt invoice line requires a seller tax identifier
An invoice with an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Exempt from VAT" (E) shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Problem Description
An invoice with an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Exempt from VAT" (E) shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule governs VAT exemption (category E): a supplier claiming exemption must be tax-identified so authorities can verify the exempt supply.
Solution
Provide at least one seller tax identifier — BT-31, BT-32 or BT-63 — on the invoice whenever an exempt (E) line is present.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt line (BT-151 = E) with seller BT-31 = DE123456789
Invalid Examples
Use these points as the practical checks for this section.
- Exempt line (BT-151 = E) with no BT-31, BT-32 or BT-63 anywhere on the invoice
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine><cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyLegalEntity><cbc:RegistrationName>Seller GmbH</cbc:RegistrationName></cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>