Skip to content

Warning

UBL-CR-181: The seller's legal entity should not include a sole proprietorship flag

In short

Warning: worth checking.

UBL-CR-181 means the seller's legal entity details contain a sole proprietorship indicator (cac:PartyLegalEntity/cbc:SoleProprietorshipIndicator), which EN 16931 does not use. Remove it. If the buyer needs to know, write it as text in the additional legal information (BT-33).

On this page

What it means

UBL lets the legal entity details of a party say with a true or false value whether it is a sole proprietorship. EN 16931 has no such flag. The only place for that kind of information is the seller's additional legal information (BT-33, cbc:CompanyLegalForm), which is free text. This rule fails whenever cbc:SoleProprietorshipIndicator is present, even if it says false.

Why it matters

This rule is a warning, so the invoice is still accepted. The recipient's software has no field for the flag and ignores it. It is worth fixing when your software adds the flag by default, or when the fact that you are a sole trader must be visible on the invoice.

How to fix it

Check the company details of your own company in your invoicing software and look for an export option that leaves out the sole proprietorship flag. If you build the XML yourself, delete cbc:SoleProprietorshipIndicator from cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity. If the buyer needs to know, write it in cbc:CompanyLegalForm.

The rule as published

A UBL invoice should not include the AccountingSupplierParty Party PartyLegalEntity SoleProprietorshipIndicator

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 3.0.2
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 1.4.0-04
CIUS-RO UBL Invoice 1.0.9 1.0.9
CIUS-RO UBL Credit Note 1.0.9 1.0.9
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether UBL-CR-181 still fails, and which other rules do.

Updated 6 November 2026