Reference

BR-E-03 Exempt document allowance requires a seller tax identifier

An invoice with a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) 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

ERROR

EN 16931 VAT category rule

Context and Significance

This is the counterpart of BR-E-02 for document level allowances: applying an exemption requires a tax-identified seller. A national tax number in BT-32 is enough; a VAT identifier is not required. In practice, the error occurs when the seller master data holds neither a VAT identifier nor a tax number.

Solution

Add at least one seller tax identifier (BT-31, BT-32 or BT-63) to the invoice that carries the exempt document level allowance.

Quick actions

Validate XML Convert invoice

Valid Examples

Exempt allowance (BT-95 = E) with seller BT-32 = 201/123/40004

Invalid Examples

Exempt allowance (BT-95 = E) with no seller tax identifier at all

Code Examples

Valid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>201/123/40004</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">40.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyLegalEntity><cbc:RegistrationName>Seller GmbH</cbc:RegistrationName></cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">40.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

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.