`BR-S-2` — Standard-rated line without seller tax id (category S)

Standard: EN16931
Severity: fatal
Business Terms: BT-151, BT-31, BT-32, BT-63

Meaning

If an invoice has a line whose VAT category code (BT-151) is "S", the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) must be present. The check is on the presence of a field, not on its tax assessment.

Possible causes

A line uses category S, yet none of BT-31/BT-32/BT-63 is set.

How to fix it

Set BT-31 (cbc:CompanyID with schemeID VAT) to the seller VAT number, or populate BT-32 or BT-63.

Affected fields

/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
/ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

Example (invalid invoice)

invalid/BR-S-2/ubl-inv-standard-rated-no-seller-vat-id.xml