BR-AE-04

Validation message

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).

Explanation

When a document-level charge uses category 'reverse charge', the seller must have a VAT identifier (BT-31), tax registration identifier (BT-32), or tax representative VAT identifier (BT-63), and the buyer must additionally have a VAT identifier (BT-48) or legal registration identifier (BT-47).

How to fix

Add a seller VAT ID or tax registration, and ensure the buyer has a VAT ID as well.

This field is required by §14 Abs. 4 Nr. 2 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to