PEPPOL-COMMON-R047

Explanation

A number on the invoice – a party's electronic address, identifier or registration number – is marked as a Partita IVA (Italian VAT ID). If it starts with the country prefix IT, exactly 11 digits must follow, the last of which is a check digit. This number has a different length after IT, contains characters other than digits, or the check digit doesn't match.

How to fix

Ask the seller for a corrected invoice that states the correct Partita IVA as IT followed by 11 digits, without spaces. If it is the buyer's number, give the seller the correct one.

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.