BR-DE-16: Seller VAT ID (BT-31), tax number (BT-32) or tax representative (BG-11) is missing
What it means
The invoice uses VAT categories S, Z, E, AE, K, G, L or M, but gives no seller VAT ID (BT-31), seller tax number (BT-32) or seller tax representative (BG-11).
How to fix it
Add the seller's VAT identifier (e.g. DE123456789) or the seller's tax registration number.
Official message
Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.
Rule details
- Rule set
- XRechnung 3.0 rules (KoSIT): XRechnung 3.0.2 (rules 2.6.0) from KoSIT
- Severity
- Error. An invoice that breaks this rule is not valid.
- Formats
- UBL and CII
To check invoices from your own software, use the API: see the API reference.
Related rules
- BR-DE-11: A delivery address (BG-15) is present, but its post code (BT-78) is missing
- BR-DE-14: Every VAT breakdown must state its VAT rate (BT-119)
- BR-DE-15: The buyer reference (BT-10) is missing
- BR-DE-17: The invoice type code (BT-3) should be one of 326, 380, 381, 384, 389, 875, 876 or 877
- BR-DE-18: Skonto lines in the payment terms (BT-20) are not in the required format