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BR-B-02

For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing.

What the issuer needs to change

Add the missing numbers.

Fields concerned

BG-20 document level allowances
BG-21 document level charges
BG-25 invoice line
BT-31 seller VAT identifier
BT-32 seller tax registration identifier
BT-95 document level allowance VAT category code
BT-102 document level charge VAT category code
BT-118 VAT category code
BT-151 invoiced item VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Standard rated”.

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not(((cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B') and (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='S' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='S' or //cac:ClassifiedTaxCategory/cbc:ID = 'S'))) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B')))

CII

Context: /rsm:CrossIndustryInvoice
Test: not((//ram:CategoryCode ='B' and (not(//ram:CategoryCode ='S'))) or (not(//ram:CategoryCode ='B')))

Related rules

BR-AG-09The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate
BR-AG-10With "IPSI (Ceuta and Melilla)" (M) no exemption reason may be given (BT-120, BT-121)
BR-B-01Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) …
BR-E-01Lines, allowances or charges use the VAT category "exempt from VAT" (E), but the VAT breakdown (BG-23) does …
BR-E-02For lines with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-03For an allowance with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).