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Fatal

UBL-SR-12: An invoice can have only one seller VAT number

In short

Fatal: fails the selected checks.

UBL-SR-12 means the invoice gives the seller more than one VAT number (BT-31). Keep the one VAT number that applies to this sale and remove the other.

On this page

What it means

The seller VAT number (BT-31) is the number under which you are registered for VAT. In UBL it is cbc:CompanyID in a cac:PartyTaxScheme of the seller whose cac:TaxScheme/cbc:ID is VAT, in upper or lower case. The rule allows only one such number.

Why it matters

EN 16931 allows at most one seller VAT number per invoice or credit note.

How to fix it

Open the seller or company settings in your invoicing software and keep one VAT number. If you are registered for VAT in more than one country, use the one that applies to this sale. Check that you did not enter the same number twice, once with and once without the country prefix. In the XML, keep one cac:PartyTaxScheme with one cbc:CompanyID and cac:TaxScheme/cbc:ID VAT under cac:AccountingSupplierParty/cac:Party.

Once the file is corrected, check it again for free: Validate an invoice against EN 16931

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

The rule as published

Seller VAT identifier shall occur maximum once

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-SR-12 still fails, and which other rules do.

Updated 6 November 2026