What it means
When the seller is Greek, the seller's VAT number (BT-31) must start with the country prefix EL, and the digits after it must be a valid Greek tax identification number (TIN). Greece uses EL, not GR, as its VAT prefix. The test reads existing cbc:CompanyID elements in the seller's tax details where the tax scheme is VAT. It does not check that the VAT number element is present.
Why it matters
If the prefix is wrong or the TIN check fails, the number is not a valid Greek VAT number.
How to fix it
Check the seller's VAT number (BT-31) and write it as EL followed by nine digits. Compare the digits with your tax registration. If the file shows the prefix GR, replace it with EL. In the XML, correct cbc:CompanyID in the seller's cac:PartyTaxScheme where cac:TaxScheme/cbc:ID is VAT.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
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 GR-R-003 still fails, and which other rules do.
Related rules
- GR-R-005 A Greek seller must give the buyer's full name
- GR-R-006 A Greek seller must give a Greek buyer's VAT number
- GR-R-009 A Greek seller's electronic address must be its TIN (scheme 9933)
- GR-R-010 A Greek buyer's electronic address must be its TIN (scheme 9933)
- GR-R-002 A Greek seller must give its registered name