BR-G-02
Validation message
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
Explanation
At least one line is an export outside the EU. The invoice must then carry the seller's VAT ID or that of its tax representative; a tax registration number isn't enough here. No such VAT ID is given.
How to fix
Ask the seller for a corrected invoice that states its VAT ID or that of its tax representative.
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)