eRechioError codes › BR-CO-09 · Deutsch
BR-CO-09: VAT identifier without country prefix
A rule from EN 16931. What the message means and how to fix it.
What the message means
Every VAT identifier in the invoice (seller BT-31 “Seller VAT identifier”, tax representative BT-63 “Seller tax representative VAT identifier”, buyer BT-48 “Buyer VAT identifier”) must start with the two-letter country prefix, for example DE, FR or NL; Greece may use EL. A frequent cause is a national tax number placed in the VAT identifier field.
How to fix it
Write the VAT number in full and without spaces, for example DE123456789. A national tax number belongs in BT-32 (UBL: own PartyTaxScheme with TaxScheme ID “FC”, CII: schemeID “FC”), not in the VAT field (schemeID “VA”).
Where the field is in the file
- UBL:
cac:PartyTaxScheme/cbc:CompanyID (with cac:TaxScheme/cbc:ID = VAT) - CII:
ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]
The rule applies to every format built on EN 16931: Peppol BIS Billing 3.0, XRechnung, ZUGFeRD and Factur-X, and other national CIUS.
Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.
Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.