DE-R-016

fatalPeppol BIS Billing 3.0profileUBLBG-11BT-31BT-32

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).

Why it fails

The invoice uses a VAT category code that requires the seller to be identified for tax, but none of the seller VAT identifier (BT-31), seller tax registration identifier (BT-32) or tax representative VAT identifier (BT-63) is present.

How to fix it

Add BT-31 (the VAT ID, prefixed DE) or BT-32 (the Steuernummer) to the seller party. A German small business under Kleinunternehmerregelung uses BT-32 with category E and an exemption reason.

What the validator checks

UBL — context (/ubl-invoice:Invoice | /ubl-creditnote:CreditNote)[$supplierCountryIsDE and $customerCountryIsDE]

(not( ($BT-95-UBL-Inv = $supportedVATCodes or $BT-95-UBL-CN = $supportedVATCodes) or ($BT-102 = $supportedVATCodes) or ($BT-151 = $supportedVATCodes) ) or (cac:TaxRepresentativeParty, $BT-31orBT-32Path))

Related rules

Part of DE-R — XRechnung via Peppol.

• DE-R-001
• DE-R-002
• DE-R-003
• DE-R-004
• DE-R-005
• DE-R-006
• DE-R-007
• DE-R-008
• DE-R-009
• DE-R-010
• DE-R-011
• DE-R-014
• DE-R-015
• DE-R-017
• DE-R-018
• DE-R-019
• DE-R-020
• DE-R-022
• DE-R-023-1
• DE-R-023-2
• DE-R-024-1
• DE-R-024-2
• DE-R-025-1
• DE-R-025-2

Validate an invoice against this rule →

This is a Peppol BIS Billing 3.0 rule: an invoice can be perfectly valid EN 16931 and still be rejected by it.