BR-S-04: Standard-rate invoice charges need your VAT number

What it means

When a charge on the whole invoice has VAT category S (standard rate, BT-102), 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

VAT can only be charged by a seller registered for VAT, and the buyer needs your VAT number to deduct it. 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 a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" 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-21, BT-31, BT-32, BT-63, BT-102

Where this rule applies