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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).”
In EN 16931 1.3.16 (UBL), EN 16931 1.3.16 (CII), EN 16931 1.3.17 (UBL), EN 16931 1.3.17 (CII)Severity: Error

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>