GR-R-006

Validation message

Greek Suppliers must provide the VAT number of the buyer, if the buyer is Greek

Explanation

When both seller and buyer are Greek, the invoice must state exactly one buyer VAT ID: the prefix EL followed by a 9-digit Greek tax number with a valid check digit. The buyer counts as Greek when its VAT ID starts with EL or GR or, without a VAT ID, its address is in Greece.

How to fix

Ask the seller for a corrected invoice that states the buyer's VAT ID as EL followed by 9 digits.

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)