Reference

BR-S-02 Standard-rated line requires a seller VAT identifier

An invoice that contains an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Standard rated" 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

XRechnung 3.0

Context and Significance

This EN16931 rule governs standard-rated (category S) supplies, ensuring a taxable seller charging VAT is properly identified for tax purposes.

Solution

Add the seller VAT identifier in cac:PartyTaxScheme/cbc:CompanyID (BT-31), or provide the seller tax registration identifier (BT-32) or the tax representative VAT identifier (BT-63).

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Standard-rated line at 19 % with seller VAT identifier DE123456789 present

Invalid Examples

Use these points as the practical checks for this section.

Standard-rated line at 19 % but the seller party carries no BT-31, BT-32 or BT-63

Code Examples

Valid XML

<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>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Invalid XML

<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>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-63 Seller tax representative VAT identifier

BT-151 Invoiced item VAT category code

Validation Tools

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