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

When a document-level charge uses category 'exempt from VAT', the seller must have a VAT identifier (BT-31), tax registration identifier (BT-32), or tax representative VAT identifier (BT-63).

How to fix

Add a seller VAT ID or tax registration.

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