Reference
Markdown exportBR-G-02 Export line requires a seller VAT identifier
If an invoice line (BG-25) has the invoiced item VAT category code (BT-151) "Export outside the EU" (G), the invoice shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
For exports outside the EU (category G), the seller must be identified by a VAT identifier. Unlike categories S, Z and E, a national tax number (BT-32) alone is not enough: the rule requires BT-31 or BT-63. In practice, the error occurs when the seller data holds only a national tax number, or when a tax representative is used but BT-63 is not exported.
Solution
Add the seller VAT identifier under cac:PartyTaxScheme/cbc:CompanyID (BT-31), e.g. DE123456789, or provide the tax representative VAT identifier (BT-63).
Quick actions
Valid Examples
- G line to the USA with seller VAT identifier BT-31 = DE123456789
Invalid Examples
- G line to the USA but neither BT-31 nor BT-63 is present on the invoice
Code Examples
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:InvoiceLine>
<cac:Item><cac:ClassifiedTaxCategory>
<cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory></cac:Item>
</cac:InvoiceLine><cac:InvoiceLine>
<cac:Item><cac:ClassifiedTaxCategory>
<cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory></cac:Item>
</cac:InvoiceLine>