BR-Z-03

Validation message

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" 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 allowance uses category 'zero rated', 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