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BR-G-03: Seller VAT identifier missing for document level allowance with category G

Official message

[BR-G-03] An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the 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-G-03] An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the 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-G-03] An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the 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-20, BT-95, BT-31, BT-63

What does this mean?

If the invoice contains a document level allowance (BG-20) with VAT category (BT-95) G (Export outside the EU, tax not charged), it must contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). A seller tax registration identifier (BT-32) is not sufficient; the rule does not require any buyer identifier. The VAT identifier is missing.
CII: only ram:SpecifiedTaxRegistration/ram:ID with schemeID VA counts, UBL: only cac:PartyTaxScheme/cbc:CompanyID with tax scheme VAT.

Typical causes

Only a tax registration identifier (BT-32) is given for the seller, no VAT identifier.
CII: the VAT identifier was given without schemeID VA.

How to fix the error

State the seller VAT identifier (BT-31) or, if a tax representative is appointed, the representative's VAT identifier (BT-63).
CII: ram:SellerTradeParty or ram:SellerTaxRepresentativeTradeParty, each ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA". UBL: cac:AccountingSupplierParty/cac:Party or cac:TaxRepresentativeParty, each cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID = VAT.

In E-Rechnungsfreund

In the invoice form, section "Verkäufer (BG-4)" (seller), fill in the field "USt-IdNr. (BT-31/48/63)" (VAT identifier, output with schemeID VA) or alternatively the same field in section "Steuervertreter (BG-11)" (tax representative, "Experte" view).

Example

Wrong

<ram:SellerTradeParty>
  <ram:Name>Sample Ltd</ram:Name>
  ...
</ram:SellerTradeParty>

Correct

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

EN 16931 (CII) (CII)

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'G'][upper-case(ram:TypeCode) = 'VAT']

(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])

EN 16931 (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000085

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='false']/ram:CategoryTradeTax[ram:CategoryCode = 'G']

(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])

Related validation rules

  • BR-G-01: Not exactly one VAT breakdown for category G
  • BR-G-02: Seller VAT identifier missing for invoice line with category G
  • BR-G-04: Seller VAT identifier missing for document level charge with category G
  • BR-G-05: VAT rate of invoice line with category G is not 0
  • BR-G-06: VAT rate of document level allowance with category G is not 0
  • BR-G-07: VAT rate of document level charge with category G is not 0

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