BR-AE-02: Seller or buyer identifier missing for invoice line with category AE

What does this mean?

If the invoice contains an invoice line (BG-25) with VAT category (BT-151) AE (Reverse charge), it must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) or the Seller tax representative VAT identifier (BT-63) and also the Buyer VAT identifier (BT-48) or the Buyer legal registration identifier (BT-47). At least one of the two is missing.
CII: for the seller only ram:SpecifiedTaxRegistration/ram:ID with schemeID VA (BT-31) or FC (BT-32) counts, for the tax representative only schemeID VA. UBL: for the seller any cac:PartyTaxScheme/cbc:CompanyID is sufficient, for the tax representative only tax scheme VAT counts. Buyer: in CII ram:SpecifiedTaxRegistration/ram:ID with schemeID VA or ram:SpecifiedLegalOrganization/ram:ID counts, in UBL cac:PartyTaxScheme/cbc:CompanyID with tax scheme VAT or cac:PartyLegalEntity/cbc:CompanyID.

Typical causes

Neither a VAT identifier nor a tax registration identifier was given for the seller.
Both VAT identifier and legal registration identifier of the buyer are missing.
CII: the VAT identifier was given without schemeID VA.

How to fix the error

State the seller VAT identifier (BT-31) or the seller tax registration identifier (BT-32); if the seller has a tax representative, the representative's VAT identifier (BT-63) is sufficient as well.
CII: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" (BT-31) or schemeID="FC" (BT-32), tax representative: ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA". UBL: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, tax representative: cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID = VAT.
State the buyer VAT identifier (BT-48) or the buyer legal registration identifier (BT-47). CII: ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" or ram:BuyerTradeParty/ram:SpecifiedLegalOrganization/ram:ID, UBL: cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:PartyLegalEntity/cbc:CompanyID.

In E-Rechnungsfreund

In the invoice form, section "Verkäufer (BG-4)" (seller), fill in the field "USt-IdNr. (BT-31/48/63)" (VAT identifier) or ("Experte" view) "Lokale Steuernummer (BT-32)" (tax registration identifier); they are output with schemeID VA or FC. Alternatively fill in the field "USt-IdNr. (BT-31/48/63)" in section "Steuervertreter (BG-11)" (tax representative, "Experte" view).
In section "Käufer (BG-7)" (buyer) fill in the field "USt-IdNr. (BT-31/48/63)" or ("Experte" view) "Handelsregisternummer (BT-30/47/61)" (legal registration identifier).

Example

Wrong

<ram:SellerTradeParty>
  <ram:Name>Sample Ltd</ram:Name>
  ...
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
<ram:BuyerTradeParty>
  <ram:Name>Koper BV</ram:Name>
  ...
</ram:BuyerTradeParty>

Correct

<ram:SellerTradeParty>
  <ram:Name>Sample Ltd</ram:Name>
  ...
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
<ram:BuyerTradeParty>
  <ram:Name>Koper BV</ram:Name>
  ...
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">NL123456789B01</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:BuyerTradeParty>

Related validation rules

• BR-AE-01: Not exactly one VAT breakdown for category AE
• BR-AE-03: Seller or buyer identifier missing for document level allowance with category AE
• BR-AE-04: Seller or buyer identifier missing for document level charge with category AE
• BR-AE-05: VAT rate of invoice line with category AE is not 0
• BR-AE-06: VAT rate of document level allowance with category AE is not 0
• BR-AE-07: VAT rate of document level charge with category AE is not 0

Frequently asked questions

Is the buyer legal registration identifier sufficient?

For this rule, yes: it requires the buyer VAT identifier (BT-48) or the buyer legal registration identifier (BT-47). For the seller the VAT identifier, the tax registration identifier or the tax representative VAT identifier is sufficient.