xmlvalid
Sign in Open validator

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.

error: the document is invalid

Why it fails

  • The invoice charges VAT, or uses a category such as E, AE, K, G or Z, but the seller has neither a VAT identifier (BT-31) nor a tax registration identifier (BT-32), and no tax representative (BG-11).

How to fix it

Add the seller's VAT number in cac:PartyTaxScheme/cbc:CompanyID with cac:TaxScheme/cbc:ID VAT, or the German tax number (Steuernummer) with tax scheme FC (ram:SpecifiedTaxRegistration/ram:ID with schemeID="VA" or "FC" in CII).

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

XRechnung 3.0 rules (UBL) 2.6.0
Context
/ubl:Invoice | /cn:CreditNote
Test
(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))

Checked with XRechnung 3.0 Invoice (UBL), XRechnung 3.0 Credit Note (UBL)

XRechnung 3.0 rules (CII) 2.6.0
Context
/rsm:CrossIndustryInvoice
Test
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))

Checked with XRechnung 3.0 Invoice (CII)