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BR-56: Seller tax representative VAT identifier (BT-63) is missing

Official message

[BR-56] Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-56] Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-56] Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-11, BT-63

What does this mean?

If the seller has a tax representative (Seller tax representative party, BG-11), its VAT identifier (Seller tax representative VAT identifier, BT-63) must be given. The tax representative group exists, the VAT identifier is missing.

Typical causes

Only a local tax number was given for the tax representative; BT-63 is exclusively the VAT identifier.
CII: The number is given without schemeID="VA" in ram:SpecifiedTaxRegistration/ram:ID.
The tax representative group was created although there is no tax representative.

How to fix the error

Enter the tax representative's VAT identifier with country prefix, e.g. DE987654321.
If there is no tax representative, omit the group BG-11 entirely.
CII: ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA", UBL: cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID VAT.
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Steuervertreter (BG-11)" (tax representative), fill in the field "USt-IdNr. (BT-31/48/63)" (VAT identifier); only the VAT identifier (scheme VA) is output as BT-63, not a local tax number. If there is no tax representative, clear the checkbox "Steuervertreter angeben" (state a tax representative).

Example

Wrong

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Tax Representation Ltd</ram:Name>
  <ram:PostalTradeAddress>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="FC">201/123/45678</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTaxRepresentativeTradeParty>

Correct

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Tax Representation Ltd</ram:Name>
  <ram:PostalTradeAddress>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE987654321</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTaxRepresentativeTradeParty>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //ram:SellerTaxRepresentativeTradeParty

normalize-space(ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']) != ''

EN 16931 (UBL) (UBL)

Context: cac:TaxRepresentativeParty

exists(cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000079

Context: //ram:SellerTaxRepresentativeTradeParty

(ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']!='')

Related validation rules

  • BR-01: Specification identifier (BT-24) is missing
  • BR-02: Invoice number (BT-1) is missing
  • BR-03: Invoice issue date (BT-2) is missing
  • BR-04: Invoice type code (BT-3) is missing
  • BR-05: Invoice currency code (BT-5) is missing
  • BR-06: Seller name (BT-27) is missing

Last updated:
Explanation of the validation rule, not legal or tax advice.