What it means
Checks that the payee block (cac:PayeeParty) does not contain cac:PartyTaxScheme. EN 16931 has a VAT number for the seller (BT-31), the buyer (BT-48) and the seller's tax representative (BT-63), but not for the payee (BG-10), the party that receives the payment when that is not the seller.
Why it matters
This is a warning, so the file is still accepted. The standard does not use a tax registration for the payee, so the recipient's software ignores it. It is worth fixing when you want a clean report, and you should check that your own VAT number is in the seller details, because that is the one the recipient reads.
How to fix it
Clear the VAT number or tax registration from the payee details in your invoicing software and export again. Keep your VAT number in the seller's company details. If you build the XML yourself, delete cac:PartyTaxScheme from cac:PayeeParty.
The rule as published
A UBL invoice should not include the PayeeParty PartyTaxScheme 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 |
Check your file
Drop your e-invoice to see whether UBL-CR-274 still fails, and which other rules do.
Related rules
- UBL-CR-275 The payee name must not sit in the legal entity block
- UBL-CR-276 The payee should not include a registration date
- UBL-CR-277 The payee should not include a registration expiry date
- UBL-CR-278 The payee should not include a legal form code
- UBL-CR-279 The payee should not include legal form text
- UBL-CR-280 The payee should not include a sole proprietorship flag