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BR-DE-16

The seller's VAT identifier (BT-31) and tax number (BT-32) are both missing

Validation rule of XRechnung 3.0.2 (KoSIT, Schematron 2.6.0) · Level: Error

What the message means

The seller's VAT identifier (BT-31) and tax number (BT-32) are both missing.

What the issuer needs to change

Give the seller's VAT number or tax number.

Fields concerned

BG-11 seller tax representative party
BT-31 seller VAT identifier
BT-32 seller tax registration identifier

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Origin

Rule set: XRechnung 3.0.2 (KoSIT, Schematron 2.6.0)
Syntax: CII, UBL
Level: Error

Original rule text

Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

Source: KoSIT, XRechnung Schematron 2.6.0, Apache License 2.0

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not(         (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))         )

CII

Context: /rsm:CrossIndustryInvoice
Test: not(not((rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or                         (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or                         (rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M'))) or                     ((rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[normalize-space(@schemeID)='VA' or                                                                                                                                                   normalize-space(@schemeID)='FC'][boolean(normalize-space(.))], rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty)))

Related rules

BR-DE-11Missing in the delivery address: deliver to post code (BT-78)
BR-DE-14Missing in the VAT breakdown: VAT category rate (BT-119)
BR-DE-15The buyer reference (BT-10) is missing
BR-DE-17The invoice type code (BT-3) is not intended for XRechnung
BR-DE-18The early-payment discount in the payment terms (BT-20) is not in the required form
BR-DE-19The IBAN given (BT-84) is not valid

All validation rules

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