BR-IC-04: Seller or buyer VAT identifier missing for document level charge with category K
Official message
[BR-IC-04] An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
[BR-IC-04] An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
[BR-IC-04] An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- 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-21, BT-102, BT-31, BT-63, BT-48
What does this mean?
If the invoice contains a document level charge (BG-21) with VAT category (BT-102) K (Intra-community supply, VAT exempt), it must contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and also the Buyer VAT identifier (BT-48). A seller tax registration identifier (BT-32) is not sufficient. At least one of them 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.
The buyer VAT identifier is missing.
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).
State the buyer VAT identifier (BT-48). CII: ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA", UBL: cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID = VAT.
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).
In section "Käufer (BG-7)" (buyer) fill in the field "USt-IdNr. (BT-31/48/63)".
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>For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'K'][upper-case(ram:TypeCode) = 'VAT']
(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']EN 16931 (UBL) (UBL)
Context: /ubl:Invoice | /cn:CreditNote
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) 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)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000105
Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='true']/ram:CategoryTradeTax[ram:CategoryCode = 'K']
(//ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']Related validation rules
- BR-IC-01: Not exactly one VAT breakdown for category K
- BR-IC-02: Seller or buyer VAT identifier missing for invoice line with category K
- BR-IC-03: Seller or buyer VAT identifier missing for document level allowance with category K
- BR-IC-05: VAT rate of invoice line with category K is not 0
- BR-IC-06: VAT rate of document level allowance with category K is not 0
- BR-IC-07: VAT rate of document level charge with category K is not 0
Last updated:
Explanation of the validation rule, not legal or tax advice.