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BR-DE-16: Seller VAT ID, tax number or tax representative is missing

Official message

[BR-DE-16] Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

XRechnung (CII) · Error · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-DE-16] Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

XRechnung (UBL) · Error · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
XRechnung (CII), XRechnung (UBL)
Affected fields
BT-31, BT-32, BG-11

What does this mean?

If the invoice uses one of the VAT categories S, Z, E, AE, K, G, L or M, the seller must provide a VAT identifier (BT-31), a tax registration identifier (BT-32) or a tax representative (BG-11). None of these is present.

Typical causes

Neither a VAT identifier nor a tax number was entered for the seller.
The tax number only appears in free text or on the PDF, not in the structured data.
The identifier was given without the matching scheme (CII: schemeID VA for the VAT identifier, FC for the tax number).

How to fix the error

Provide the seller VAT identifier (BT-31) or tax registration identifier (BT-32), or alternatively a tax representative (BG-11).
CII: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" (VAT identifier) or schemeID="FC" (tax number).
UBL: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty.
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form, section "Verkäufer (BG-4)" (seller), fill in the field "USt-IdNr. (BT-31/48/63)"; in the "Experte" view alternatively "Lokale Steuernummer (BT-32)".
If a tax representative is appointed, it can be entered in the "Experte" view in section "Steuervertreter (BG-11)" via "Steuervertreter angeben".

Example

Wrong

<ram:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <ram:PostalTradeAddress>...</ram:PostalTradeAddress>
  <!-- no ram:SpecifiedTaxRegistration -->
</ram:SellerTradeParty>

Correct

<ram:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <ram:PostalTradeAddress>...</ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
For developers: test expression per syntax

XRechnung (CII) (CII)

Context: /rsm:CrossIndustryInvoice

not((rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax = 'VAT' and rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or (rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M'))) or ((rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[normalize-space(@schemeID)='VA' or normalize-space(@schemeID)='FC'][boolean(normalize-space(.))], rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty))

XRechnung (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

(not( ($BT-95-UBL-Inv = $supportedVATCodes or $BT-95-UBL-CN = $supportedVATCodes) or ($BT-102 = $supportedVATCodes) or ($BT-151 = $supportedVATCodes) ) or (cac:TaxRepresentativeParty, $BT-31orBT-32Path))

Related validation rules

  • BR-DE-1: Payment instructions (BG-16) are missing
  • BR-DE-10: Deliver to city (BT-77) is missing
  • BR-DE-11: Deliver to post code (BT-78) is missing
  • BR-DE-14: VAT category rate (BT-119) is missing in the VAT breakdown
  • BR-DE-15: Buyer reference (BT-10) is missing
  • BR-DE-17: Invoice type code (BT-3) is not intended for XRechnung

Frequently asked questions

Is the tax number sufficient if there is no VAT identifier?

Yes. The rule is fulfilled if at least one of BT-31 (VAT identifier), BT-32 (tax registration identifier) or BG-11 (tax representative) is present.

Does the rule also apply to exempt supplies?

Yes. It applies to the categories S, Z, E, AE, K, G, L and M, i.e. also to exempt supplies (E) and reverse charge (AE). It does not apply to category O (not subject to VAT).

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