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BR-E-04

Validation message

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" 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).

Explanation

A document-level charge is exempt from VAT. Even then, the invoice has to identify the seller for tax: by its VAT ID, its tax registration number, or its tax representative's VAT ID. 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

  • EN 16931 (UBL)
  • EN 16931 (CII)