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All error codes · Error code · XRechnung (KoSIT)

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

An XRechnung that charges VAT (or names an exemption) must give the seller's VAT ID (BT-31) or German tax number (BT-32).

The rule's official text

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.

An invoice with VAT categories S, Z, E, AE, K, G, L or M needs the seller's VAT ID (BT-31), tax number (BT-32) or a tax representative (BG-11).

An error: the validator rejects the invoice, and recipients may refuse it.

What usually causes it

  • The tax number is only in the PDF, not in the XML.
  • The tax number is in the wrong field or not marked as a tax number.
  • A small business without a VAT ID left the tax number out.

How to fix it

  1. Give your VAT ID (BT-31) with its country prefix, such as DE123456789.
  2. Or give your tax number (BT-32): in UBL as cac:PartyTaxScheme with cbc:CompanyID and tax scheme FC, in CII as ram:SpecifiedTaxRegistration/ram:ID with schemeID="FC".
  3. Both may be in the invoice, but the VAT ID never goes in the tax number's field or the other way round.

Where it sits in the XML

UBL
cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID
CII
ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID VA or FC)

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docket writes every invoice as a ZUGFeRD PDF and an XRechnung at once, following exactly these rules. More on e-invoicing in docket.