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BR-E-02

For lines with "exempt from VAT" (E), 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 "exempt from VAT" (E), 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-25 invoice line
BT-31 seller VAT identifier
BT-32 seller tax registration identifier
BT-63 seller tax representative VAT identifier
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) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

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((exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'E'][upper-case(ram:TypeCode) = 'VAT']
Test: not(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = ('VA', 'FC')] or /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])

Related rules

BR-B-01Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) …
BR-B-02For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-01Lines, allowances or charges use the VAT category "exempt from VAT" (E), but the VAT breakdown (BG-23) does …
BR-E-03For an allowance with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-04For a charge with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-05For a line with "exempt from VAT" (E) the VAT rate is wrong: it must be 0

All validation rules

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