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BR-O-03

Validation message

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).

Explanation

At least one document-level allowance is classed as not subject to VAT. EN 16931 allows no VAT ID on such an invoice: not the seller's, nor its tax representative's, nor the buyer's. The seller's tax registration number may be given. The category is meant for supplies outside the scope of VAT altogether; it is often confused with reverse charge or an exemption.

How to fix

Check whether the supply really is outside the scope of VAT. If so, ask the seller for a corrected invoice without VAT IDs; if not, ask for an invoice with the correct VAT category.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)