Seller tax identifier missing (export, allowance) · BR-G-03
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
If the invoice contains a document-level allowance (for example a discount on the whole invoice) with the VAT category export outside the EU (category G), it must include the seller's VAT identification number (BT-31) or that of their tax representative (BT-63). A tax registration number alone is not sufficient here. 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
- Ask the sender for a corrected invoice that includes their VAT identification number.
- If you issued the invoice yourself: enter your tax identifier in your invoicing software's master data so it is included in every invoice.
Rule text and source
Paraphrase · When a document-level allowance uses category G (export outside the EU), the invoice must identify either the seller or the seller’s tax representative with a VAT identifier.
Message to the sender
Subject: Invoice {invoiceNumber} – tax identifier missing
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains a document-level allowance in the export category, which requires your VAT identification number to be stated (rule BR-G-03). This is currently missing. Could you please send us a corrected invoice?
Kind regardsExample
The invoice contains a document-level allowance in category G and gives only the seller’s general tax registration number. The correction adds the seller’s applicable VAT identifier.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-56 · The tax representative's VAT identifier is missingError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17