# BR-DE-16

Source: https://xmlvalid.com/rules/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.

- Level: error
- Rule sets: 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))`

> 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.

- Level: error
- Rule sets: 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))`

## 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).

Validate a document against these rules: https://xmlvalid.com/validate