Category S without a seller tax identifier (BR-S-2)
- Standard: EN 16931
- Severity: error
- Affected fields: BT-151, BT-31, BT-32, BT-63
Meaning
A line with VAT category S (BT-151) requires a seller tax identifier. Accepted are the VAT identifier (BT-31), the tax registration identifier (BT-32) or the tax representative's VAT identifier (BT-63). Only presence is checked.
Original text of the rule
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" 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).
Possible causes
- The seller's master data holds neither a VAT identifier nor a tax number.
How to fix it
- In your invoicing software, add the VAT identifier or the tax number to your company data.
- In the XML: UBL cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID; CII ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID VA (BT-31) or FC (BT-32).