What it means
When the seller and the buyer are both in Germany and any line (BT-151), discount on the whole invoice (BT-95) or charge on the whole invoice (BT-102) uses VAT category S, Z, E, AE, K, G, L or M, the invoice must show at least one of these: the seller's VAT number (BT-31), the seller's tax number (BT-32) or a seller tax representative (BG-11). That list covers nearly every VAT category, so in practice almost every German invoice needs one of the three.
Why it matters
The buyer needs the seller's tax identity to book the invoice and claim back the VAT, and the tax authority uses it to tell who issued the invoice. Without any of the three the invoice is rejected.
How to fix it
Open your company or tax settings in your invoicing software and enter your VAT number, which in Germany starts with DE followed by nine digits. If you have no VAT number, enter your tax number (Steuernummer) from your tax office instead. Only fill in a tax representative if you really use one.
The rule as published
Read the rule on the publisher's site
Business terms: BG-11, BT-31, BT-32
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether DE-R-016 still fails, and which other rules do.
Related rules
- BR-DE-16 A taxable invoice needs the seller's VAT or tax number
- 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-AF-02 IGIC lines need a tax number for the seller
- BR-AF-03 IGIC discounts on the whole invoice need a seller tax number