BR-DE-16: Seller VAT identifier or tax number is missing

A rule from XRechnung, the German national specification (CIUS) of EN 16931. What the message means and how to fix it.

What the message means

With the usual VAT categories (for example S, standard rate) the invoice must contain the seller VAT identifier (BT-31) or the seller tax registration identifier (BT-32), in Germany the Steuernummer (national tax number).

How to fix it

Add the VAT identifier (scheme “VAT” in UBL, “VA” in CII) or the tax number (scheme “FC”) to the seller.

Where the field is in the file

UBL: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID = VAT or FC
CII: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" or "FC"

The rule applies only to invoices that declare XRechnung in the specification identifier (BT-24), for example invoices to German public authorities. For Peppol BIS, ZUGFeRD or a plain EN 16931 invoice it does not apply. The original rule text in the KoSIT files is German.

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.

All error codes

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.