BR-FR-CO-14_BT-29-1: A seller in a VAT group (0231) needs the TXD note

What it means

The seller's identifier (BT-29) uses scheme 0231 (BT-29-1), which means the seller belongs to a single VAT taxable person (assujetti unique), the French VAT group. In that case the invoice must carry a note (BG-1) with the subject code TXD (BT-21) and the text MEMBRE_ASSUJETTI_UNIQUE (BT-22). The CII version of this rule checks the same thing in a CII file, and only the wording of its message differs.

Why it matters

The VAT of a group member is declared by the group, not by the member alone. The note tells the recipient and the French e-invoicing platform that the invoice comes from a group member, so without it the file is rejected.

How to fix it

Add a note to the invoice with subject code TXD and the text MEMBRE_ASSUJETTI_UNIQUE, in capitals with the underscores. In a UBL file the note reads #TXD#MEMBRE_ASSUJETTI_UNIQUE, and in a CII file it is an included note with subject code TXD. If the seller is not part of a single VAT taxable person, change the scheme of the seller's identifier from 0231 to the one that matches it, for example 0002 for a SIREN number. BR-FR-CO-15 asks for the group's VAT number as well, so check that too.

The rule as published

Si le schéma d’identification du vendeur (BT-29-1) est '0231', cela signifie qu’il est membre d’un assujetti unique. Dans ce cas, une note (BG-1) avec le code sujet 'TXD' (BT-21) et le texte 'MEMBRE_ASSUJETTI_UNIQUE' (BT-22) doit être présente et non " … "

Where France CTC (CII) run it, the rule reads:

Si le schéma d’identification du vendeur (BT-29-1) est '0231', cela signifie qu’il est membre d’un assujetti unique. Dans ce cas, une note (BG-1) avec le code sujet 'TXD' (BT-21) et le texte 'MEMBRE_ASSUJETTI_UNIQUE' (BT-22) doit être présente.

Business terms: BG-1, BT-21, BT-22, BT-29

Where this rule applies