BR-DE-16
Validation 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.
Explanation
As soon as a line, an allowance or a charge has a VAT category other than ‘not subject to VAT’, such as standard rate, exempt, reverse charge, intra-community supply or export, XRechnung requires a tax identifier for the seller: its VAT ID, its tax registration number, or a tax representative. None of them is given.
How to fix
Ask the seller for a corrected invoice that states its VAT ID or tax registration number.
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
- XRechnung (UBL)
- XRechnung (CII)