Reference
Markdown exportBR-S-04 Standard-rated document charge requires a seller VAT 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
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).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule mirrors BR-S-02/BR-S-03 for standard-rated (category S) document level charges, keeping the taxable seller identifiable.
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
Valid Examples
Use these points as the practical checks for this section.
- Document charge with category S at 19 % and seller VAT identifier DE123456789 present
Invalid Examples
Use these points as the practical checks for this section.
- Document charge with category S but no BT-31, BT-32 or BT-63 on the seller party
Code Examples
<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:TaxCategory>
</cac:AllowanceCharge>
<!-- seller party carries cac:PartyTaxScheme/cbc:CompanyID DE123456789 (BT-31) --><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:TaxCategory>
</cac:AllowanceCharge>
<!-- seller party has no BT-31, BT-32 or BT-63 -->