BR-E-02: VAT-exempt lines need your VAT number

What it means

When an invoice line has VAT category E (exempt from VAT, BT-151), the invoice must contain the seller's VAT identifier (BT-31), the seller's tax registration identifier (BT-32) or the VAT identifier of the seller's tax representative (BT-63).

Why it matters

Treating an amount as VAT-exempt is a VAT decision that only a VAT-registered seller can make, so the invoice must say who you are for VAT purposes. Without it the invoice is rejected.

How to fix it

Open your company profile in your invoicing software and fill in your VAT number with its country prefix, for example DE123456789. If you are not VAT registered but have a tax number, enter it as the tax registration number. If a tax representative handles VAT for you, their VAT number also counts.

The rule as published

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Business terms: BG-25, BT-31, BT-32, BT-63, BT-151

Where this rule applies