Error code BR-S-02
Standard-rated lines but no seller VAT number
An invoice with standard-rated VAT lines must contain the seller's VAT number (BT-31), tax registration (BT-32) or tax representative's VAT number (BT-63).
The official 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).”
Official text, in the language the rule set publishes it in.
Fields named: BG-25 · BT-151 · BT-31 · BT-32 · BT-63
Common causes
- Your VAT number is missing from your company settings.
- The VAT number is filled in, but in another field.
How to fix it
- Add your VAT number to your company details and send again.
Wrong vs. right (UBL)
Wrong
<cac:AccountingSupplierParty>
<cac:Party>
…
<cac:PartyLegalEntity>…</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>Right
<cac:AccountingSupplierParty>
<cac:Party>
…
<cac:PartyTaxScheme>
<cbc:CompanyID>BE0712345630</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:PartyLegalEntity>…</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>