DE-R-016
Validation message
If both supplier and customer are located in Germany, and if one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11).
Explanation
When seller and buyer are both located in Germany, PEPPOL applies the German XRechnung requirements: as soon as the invoice uses a VAT category (such as standard rate, zero rate, exempt or reverse charge; only 'not subject to VAT' is excluded), it must identify the seller for tax: by its VAT ID, its tax registration number, or a tax representative. None of them is given.
How to fix
Ask the seller for a corrected invoice that states its VAT ID or tax registration number.
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
- PEPPOL BIS (UBL)