DE-R-016

Validation message

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

The seller must provide either a VAT identification number (e.g., DE123456789) or a local tax registration number (Steuernummer). This is required for tax compliance.

How to fix

Add the seller's VAT ID or Steuernummer.

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