BR-DE-16: Seller tax identifier missing for codes S, Z, E, AE, K, G, L or M
Severity: fatal · Syntax: CII, UBL
Official message
Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.
What this means
If an invoice uses VAT codes S, Z, E, AE, K, G, L or M, at least one of these must be transmitted: seller VAT identifier (BT-31), seller tax registration identifier (BT-32) or SELLER TAX REPRESENTATIVE PARTY (BG-11). The UBL assertion looks at allowance, charge and line categories and accepts a tax representative party or a non-empty CompanyID.
Typical cause
The line is coded S, but the seller has neither a VAT identifier nor a tax number nor a tax representative.
How to fix it
Provide BT-31, BT-32 or group BG-11.
UBL
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>CII
<ram:SpecifiedTaxRegistration>
<ram:ID schemeID="VA">DE123456789</ram:ID>
</ram:SpecifiedTaxRegistration>Business term
Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), SELLER TAX REPRESENTATIVE PARTY (BG-11)
Related rules
Context and assertion
UBL /ubl:Invoice | /cn:CreditNote
CII /rsm:CrossIndustryInvoice
UBL
(not( ($BT-95-UBL-Inv = $supportedVATCodes or $BT-95-UBL-CN = $supportedVATCodes) or ($BT-102 = $supportedVATCodes) or ($BT-151 = $supportedVATCodes) ) or (cac:TaxRepresentativeParty, $BT-31orBT-32Path))CII
not((rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax = 'VAT' and rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or (rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:Specifi …Check a file now, free of charge
curl -F "file=@rechnung.xml" https://checkxrechnung.com/v1/validate
Questions
What does BR-DE-16 actually check?
If an invoice uses VAT codes S, Z, E, AE, K, G, L or M, at least one of these must be transmitted: seller VAT identifier (BT-31), seller tax registration identifier (BT-32) or SELLER TAX REPRESENTATIVE PARTY (BG-11). The UBL assertion looks at allowance, charge and line categories and accepts a tax representative party or a non-empty CompanyID.
How do I fix BR-DE-16?
Provide BT-31, BT-32 or group BG-11.
If BR-DE-16 passes, is the invoice legally compliant?
No. This page helps you read this one Schematron assertion. A pass is not a statement about tax law, portal acceptance, or bank overlays.