Neither tax number nor VAT identifier given (IW-STEUERNUMMER)
- Standard: invowerk
- Severity: info
- Affected fields: BT-31, BT-32, BT-63
This is a hint from invowerk, not a validation rule.
Meaning
A German seller's invoice states neither VAT identifier nor tax number (BT-31, BT-32, BT-63), an invoice item under section 14(4) sentence 1 no. 2 UStG. Invoices up to 250 EUR are exempt. The hint does not change the result.
Possible causes
- Every line is 'not subject to VAT' (category O), the only category where the rules require none of these.
- The tax number is missing from the invoicing software's master data.
- The tax number appears only in the PDF or in a note.
How to fix it
- If the invoice is to carry a tax number, store it in your invoicing software's master data.
- With category O only the tax number is possible (BT-32); VAT identifiers are not allowed there (BR-O-02).