What it means
When an XRechnung uses any of the VAT categories S, Z, E, AE, K, G, L or M, it must identify the seller for tax purposes with at least one of: the seller's VAT identifier (BT-31), the seller's tax registration number (BT-32, the German Steuernummer) or a seller tax representative (BG-11).
Why it matters
German VAT law (section 14 UStG) requires every invoice to carry the supplier's tax number or VAT identification number. Without one the buyer may not deduct the input VAT, so XRechnung rejects the invoice.
How to fix it
Enter your VAT identification number (for example DE123456789) or your tax number (for example 12/345/67890) in the company settings of your invoicing software and export again. In the XML the VAT number goes in cac:PartyTaxScheme with scheme VAT (UBL) or ram:SpecifiedTaxRegistration with schemeID VA (CII), and the tax number with scheme FC.
The rule as published
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. Business terms: BG-11, BT-31, BT-32
Where this rule applies
| Rule set | Version |
|---|---|
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
Check your file
Drop your e-invoice to see whether BR-DE-16 still fails, and which other rules do.
Related rules
- DE-R-016 Seller needs a VAT number, tax number or tax representative
- BR-AE-02 Reverse-charge lines need both VAT numbers
- BR-AE-03 Reverse-charge invoice discounts need both VAT numbers
- BR-AE-04 Reverse-charge invoice charges need both VAT numbers
- BR-AF-02 IGIC lines need a tax number for the seller
- BR-AF-03 IGIC discounts on the whole invoice need a seller tax number