# BR-E-04 Exempt document charge requires a seller tax identifier

An invoice with a document level charge (BG-21) where the document level charge VAT category code (BT-102) 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 a document level charge (BG-21) where the document level charge VAT category code (BT-102) 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 is the charge-level counterpart of BR-E-02 and BR-E-03: exemption on any document level element requires seller tax identification.

## Solution

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

- validate
- convert

## Valid Examples

- Exempt charge (BT-102 = E) with seller BT-31 = DE123456789

## Invalid Examples

- Exempt charge (BT-102 = E) with no seller tax identifier present

## Code Examples

### Valid XML
```
<cac:PartyTaxScheme>
  <cbc:CompanyID>DE123456789</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
<!-- no seller tax identifier on the invoice -->
```

## Affected Fields

- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)
- [BT-31 Seller VAT identifier](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)

## Related Rules

- [BR-E-02](/resources/kosit-validator-errors/br-e-02-exempt-line-seller-vat-id)
- [BR-E-03](/resources/kosit-validator-errors/br-e-03-exempt-allowance-seller-vat-id)
- [BR-E-07](/resources/kosit-validator-errors/br-e-07-exempt-charge-rate-zero)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.