InvoiceGlass

The seller's VAT ID or tax number is missing · BR-DE-16

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

As soon as an invoice contains amounts in one of the usual VAT categories (such as standard rate, reduced rate, exempt, reverse charge or intra-community supply), the seller must give their VAT identification number (BT-31) or their tax registration number (BT-32), or name a tax representative (BG-11). All three are missing here, so 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 their VAT identification number or tax number.
  2. If you issued the invoice yourself: enter your VAT ID (format DE123456789) or your tax number in the dedicated field, even if you are a small business exempt from VAT.

Rule text and source

Paraphrase · For the VAT categories checked by this rule, S, Z, E, AE, K, G, L and M, the invoice needs at least one of the seller VAT identifier (BT-31), seller tax registration identifier (BT-32), or seller tax representative group (BG-11).

Message to the sender

Subject: Invoice {invoiceNumber} – tax number or VAT ID missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that neither your VAT identification number nor your tax number is included in the invoice (rule BR-DE-16). An XRechnung is not valid without one of them. Could you please send the invoice again with this information added?

Kind regards

Example

A line uses category S and all three fields or groups are absent. The sender enters its assigned VAT identifier in BT-31.

Related rules

Business terms

BG-11

Rule versions

KoSIT · XRechnung Schematron 2.6.0

Validate a file