The tax representative's VAT identifier is missing · BR-56
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
If the invoice includes a seller's tax representative (BG-11), the representative's VAT identifier (BT-63) must be included. Tax representatives handle VAT on behalf of foreign businesses and are identified by this number. Without it the e-invoice is not valid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice that includes the tax representative's VAT identifier.
- If the sender has no tax representative at all, they should remove the section from the invoice entirely.
Rule text and source
Paraphrase · A specified seller tax representative (BG-11) needs its VAT identifier (BT-63).
Message to the sender
Subject: Invoice {invoiceNumber} – tax representative VAT identifier missing
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The electronic invoice includes a tax representative, but the representative's VAT identifier is missing (rule BR-56). Could you please send us a corrected version with the identifier added, or with the section removed if no tax representative is involved?
Kind regardsExample
The representative block has a name and address but no VAT identifier. The sender adds the VAT identifier actually assigned to the representative.
Related rules
- BR-18 · A tax representative is given, but without a nameError
- BR-19 · The tax representative's address is missingError
- BR-20 · The tax representative's country is missingError
- BR-AE-02 · Seller or buyer tax identifier missing (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-11
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17