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), the invoice must give the buyer's company registration number (BT-47), the buyer's VAT number (BT-48), or both. In the XML they are cbc:CompanyID inside the buyer's cac:PartyLegalEntity and cac:PartyTaxScheme.
Why it matters
The buyer has to be identified on the invoice so the recipient can book it and the tax authority can match it to the right company. Without either identifier the file breaks the Romanian rules and is rejected.
How to fix it
Open the customer's record in your invoicing software and fill in their VAT number, with the country prefix such as RO, or their company registration number. If you do not have either, ask the buyer. Then issue the invoice again so the number is carried onto it.
The rule as published
Identificatorul de înregistrare legala a Cumparatorului (BT-47) si/sau Identificatorul de TVA al Cumparatorului (BT-48) trebuie sa fie înscris. #The Buyer legal registration identifier (BT-47) and/or the Buyer VAT identifier (BT-48) shall be present. Business terms: BT-47, BT-48
Where this rule applies
| Rule set | Version |
|---|---|
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-RO-120 still fails, and which other rules do.
Related rules
- 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-CO-09 VAT numbers must start with a country code
- BR-FR-BD-02_BT-47 S9, B9 and M9 invoices need a GROUP line for the buyer
- BR-IC-02 Intra-community supplies need your VAT number and the buyer's