Reference

BR-S-04 Standard-rated document charge requires a seller tax identifier

An invoice that contains a document level charge (BG-21) whose document level charge VAT category code (BT-102) 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 is the counterpart of BR-S-02 and BR-S-03 for document level charges with category S. A charge alone, such as freight or packaging, makes a seller tax identifier mandatory. In practice, the error appears on invoices whose lines use another category but whose shipping charge is exported with category S.

Solution

Provide the seller VAT identifier (BT-31), tax registration identifier (BT-32) or tax representative VAT identifier (BT-63) whenever a document level charge uses category S.

Quick actions

Validate XML Convert invoice

Valid Examples

Document charge with category S at 19 % and seller VAT identifier DE123456789 present

Invalid Examples

Document charge with category S but no BT-31, BT-32 or BT-63 on the seller party

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<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>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty><cac:Party></cac:Party></cac:AccountingSupplierParty>

Affected Fields

BT-31 Seller VAT identifier

BT-32 Seller tax registration identifier

BT-63 Seller tax representative VAT identifier

BT-102 Document level charge 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.