What it means
When both seller and buyer are Greek, the XPath selects buyer cac:PartyTaxScheme entries whose cac:TaxScheme/cbc:ID is VAT after whitespace normalisation. Those entries must contain exactly one cbc:CompanyID in total. Its first two characters must be EL, and the remaining value must pass the Greek TIN check.
Why it matters
The VAT tax entry identifies the buyer using a Greek VAT number. A different identifier elsewhere in the document does not replace this field, and the TIN check alone does not establish the buyer's identity.
How to fix it
Ask the buyer to confirm their Greek VAT number. Enter EL followed by their nine-digit TIN in cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, with cac:TaxScheme/cbc:ID set to VAT. Check the value against the number the buyer supplied and remove duplicate buyer VAT number entries. Check the corrected file again.
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-006 still fails, and which other rules do.
Related rules
- 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-005 A Greek seller must give the buyer's full name
- GR-R-003 A Greek seller's VAT number must start with EL and be valid
- GR-R-002 A Greek seller must give its registered name