What it means
When the seller's identifier scheme (BT-29-1) is 0231, the seller is a member of a single VAT taxable person (assujetti unique), the French VAT group. The invoice must then contain the seller's tax representative block (BG-11), and that block must have a VAT number (BT-63), which is the VAT number of the group.
Why it matters
The VAT of a group member is declared under the group's VAT number. The French rules carry that number in the tax representative block, so without it the recipient and the French e-invoicing platform cannot tell under which VAT number the VAT is declared. The file is rejected.
How to fix it
In your invoicing software, add a tax representative for the seller and enter the VAT number of the single VAT taxable person, with its country prefix. In a UBL file it is the CompanyID inside TaxRepresentativeParty and PartyTaxScheme. The standard EN 16931 rules also want the representative's name and address in that block. If the seller is not part of a VAT group, correct the scheme 0231 on the seller's identifier instead.
The rule as published
Si le vendeur est membre d’un assujetti unique (BT-29-1 = 0231), alors le bloc représentant fiscal (BG-11) doit être présent et contenir le numéro de TVA de l’assujetti unique (BT-63). État actuel : représentant fiscal … , numéro de TVA = " … ". Business terms: BG-11, BT-29, BT-63
Where this rule applies
| Rule set | Version |
|---|---|
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether BR-FR-CO-15_BT-29-1 still fails, and which other rules do.