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UBL-SR-53

A tax scheme (PartyTaxScheme) is given without the VAT identifier

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

What the message means

A tax scheme (PartyTaxScheme) is given without the VAT identifier.

What the issuer needs to change

Add the VAT identifier or have the empty tax scheme removed.

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Origin

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

Original rule text

CompanyID (VAT Identifier) must be stated when providing the PartyTaxScheme/TaxScheme/ID.

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

Technical details for IT

UBL

Context: cac:PartyTaxScheme
Test: not(exists(cac:TaxScheme/cbc:ID) and exists(cbc:CompanyID))

Related rules

UBL-SR-47The payment instructions give different payment means (BT-81)
UBL-SR-48A line has no VAT category or more than one
UBL-SR-51An address has more than one third address line
UBL-SR-55More than one direct debit mandate (BG-19) is given

All validation rules

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