BR-RO-065: Seller must have a VAT number or tax number when VAT applies

What it means

When a line, a discount or a charge on the invoice uses VAT category S, Z, E, AE, K, G, L or M (so any category except O), at least one of these must be present: the seller's VAT number (BT-31), the seller's tax number (BT-32) or the VAT number of the seller's tax representative (BT-63). In the XML each of them is a cbc:CompanyID inside a cac:PartyTaxScheme.

Why it matters

The buyer and the tax authority need to know which taxable person issued the invoice and under which registration the VAT is charged. Without an identifier the invoice cannot be tied to the seller's registration, and the Romanian rules reject it.

How to fix it

Open the seller or company settings in your invoicing software and fill in the VAT number, including the country prefix, for example RO followed by the digits. If the seller has a tax number that is not a VAT number, you can give that instead. When a tax representative handles the VAT, their VAT number also satisfies the rule. Make sure you fill in the field for the seller, not the one for the buyer.

The rule as published

Identificatorul de înregistrare fiscala a Vanzatorului (BT-32) si/sau Identificatorul de TVA al Vanzatorului (BT-31) si/sau Identificatorul de TVA al reprezentantului fiscal al Vanzatorului (BT-63) trebuie sa fie înscris. #The Seller tax registration identifier (BT-32) and/or the Seller VAT identifier (BT-31) and/or the Seller tax representative VAT identifier (BT-63) shall be present.

Business terms: BT-31, BT-32, BT-63

Where this rule applies