# 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

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).

> **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).

- validate
- convert

## 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: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](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-32 Seller tax registration identifier](/resources/xrechnung/bt-32-seller-tax-registration-identifier)
- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)
- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)

## Related Rules

- [BR-S-1](/resources/kosit-validator-errors/br-s-1-standard-rated-line-requires-standard-rated-vat-breakdown)
- [BR-S-03](/resources/kosit-validator-errors/br-s-03-standard-rated-allowance-seller-vat-id)
- [BR-S-04](/resources/kosit-validator-errors/br-s-04-standard-rated-charge-seller-vat-id)

## 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.