InvoiceGlass

Seller or buyer tax identifier missing (reverse charge) · BR-AE-02

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If the invoice contains an invoice line with the VAT category reverse charge (category AE), it must include a tax identifier of the seller – their VAT identification number (BT-31), their tax registration number (BT-32) or the VAT ID of their tax representative (BT-63) – and in addition an identifier of the buyer: their VAT identification number (BT-48) or their legal registration number, such as a company register number (BT-47). Under reverse charge the VAT liability moves to the customer, so both parties must be clearly identifiable. If these details are missing, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that includes the missing VAT identification numbers.
  2. Give them your own VAT identification number if it is the one missing from the invoice.
  3. If you issued the invoice yourself: enter your VAT ID and your customer's VAT ID in your master data; for reverse charge and intra-EU supplies both belong on the invoice.

Rule text and source

Paraphrase · When a line uses category AE (reverse charge), the seller needs a VAT identifier or a tax registration identifier. The seller’s tax representative’s VAT identifier can satisfy that side of the rule. The buyer needs a VAT identifier or a legal registration identifier.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT identification numbers missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains an invoice line in the reverse charge category, which requires both your VAT identification number and ours to be stated (rule BR-AE-02). At least one of them is currently missing. Could you please send us a corrected invoice? If you need our VAT ID, we will gladly provide it.

Kind regards

Example

The invoice includes a line in category AE and identifies the seller for tax purposes. The buyer has neither a VAT identifier nor a legal registration identifier. The corrected invoice supplies the buyer’s actual legal registration identifier.

Related rules

Business terms

BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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