Skip to main content

Reference

Markdown export

BR-S-02 Standard-rated line requires a seller tax 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

EN 16931 VAT category rule

Context and Significance

This EN16931 rule applies to category S supplies, which cover the standard rate and reduced rates (for example 19 % and 7 % in Germany). A seller who charges VAT must be identifiable for tax purposes. In practice, the error occurs when the company master data in the invoicing software holds neither a VAT identifier nor a tax number, or when the export does not write them into cac:PartyTaxScheme.

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 XMLConvert invoice

Valid Examples

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

Invalid Examples

  • 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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></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

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.