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Error

FX-SCH-A-000849: The final recipient's tax identifier type is missing

In short

Error: fails the selected checks.

FX-SCH-A-000849 means ram:ID in a tax registration for your final delivery recipient is missing its schemeID attribute. Add the appropriate type, such as VA for a VAT number or FC for a national tax number.

On this page

What it means

Checks that schemeID exists on ram:UltimateShipToTradeParty/ram:SpecifiedTaxRegistration/ram:ID. This presence check does not test whether the attribute is empty or contains an allowed value.

Why it matters

The scheme identifies which kind of tax identifier you have supplied.

How to fix it

Add schemeID to the affected ram:ID. For a VAT number, use schemeID="VA"; for a national tax number, use schemeID="FC". Keep the number itself as the element's text. Export the corrected invoice and check it again.

Once the file is corrected, check it again for free: Validate a ZUGFeRD invoice

Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice Beta

The rule as published

Attribute '@schemeID' is required in this context.

Where this rule applies

Rule set Version
Factur-X 1.09 EXTENDED 1.0.9-2
ZUGFeRD 2.5 EXTENDED 2.5.2
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether FX-SCH-A-000849 still fails, and which other rules do.

Updated 6 November 2026