InvoiceGlass

Seller tax identifier missing (zero rate, charge) · BR-Z-04

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

If the invoice contains a document-level charge (for example shipping costs) with the VAT category zero rated (category Z), it must include at least one tax identifier of the seller: their VAT identification number (BT-31), their tax registration number (BT-32) or the VAT identification number of their tax representative (BT-63). A zero-rated supply is still a taxable supply, so the seller must be identifiable for tax purposes. 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 their VAT identification number or tax registration number.
  2. 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 charge uses category Z (zero-rated VAT), the invoice must include a seller tax identifier or the VAT identifier of the seller’s tax representative. The seller’s identifier may be a VAT identifier or another tax registration 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 charge in the zero rate category, which requires your VAT identification number or tax registration number to be stated (rule BR-Z-04). This is currently missing. Could you please send us a corrected invoice?

Kind regards

Example

The invoice contains a document-level charge in category Z. The export gives the seller’s name and leaves out their tax identifier. The correction adds the seller’s applicable tax identifier.

Related rules

Business terms

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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