BR-G-03
Validation message
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
Explanation
A document-level allowance belongs to 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)