BR-CO-09: what it means and how to fix it
A VAT identifier must start with the two-letter country code of the member state that issued it (EL for Greece).
| Rule | BR-CO-09 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-31, BT-48: Seller VAT identifier, Buyer VAT identifier |
How to fix it
Write the VAT number with its country prefix, for example DE123456789.
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-31 Seller VAT identifier | ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] | cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (with cac:TaxScheme/cbc:ID = VAT) |
| BT-48 Buyer VAT identifier | ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] | cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID |
From your code
curl -H "Authorization: Bearer $API_KEY" -H "Content-Type: application/xml" \
--data-binary @invoice.xml "https://tools.funwords.eu/einvoice/validate"The answer lists every broken rule with its number, the field, a message with the figures from your file and the fix. E-invoice API: validate, convert to JSON, and create XRechnung or ZUGFeRD XML from JSON.
Questions
What does BR-CO-09 mean?
A VAT identifier must start with the two-letter country code of the member state that issued it (EL for Greece). It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-CO-09?
Write the VAT number with its country prefix, for example DE123456789.
Is BR-CO-09 an error or a warning?
An error: a validator reports the invoice as not conformant, and a recipient that validates incoming e-invoices can reject it.
Related rules
- BR-CO-26: The seller must be identifiable: a seller identifier, a legal registration identifier or a VAT identifier must be present.
- BR-S-02: An invoice with a "Standard rated" line must state the seller's VAT identifier or tax registration number.
- BR-Z-02: An invoice with a "Zero rated" line must state the seller's VAT identifier or tax registration number.
- BR-E-02: An invoice with a "Exempt from VAT" line must state the seller's VAT identifier or tax registration number.
- BR-AE-02: An invoice with a "Reverse charge" line must state the seller's VAT identifier or tax registration number, and the buyer's VAT identifier.
- BR-IC-02: An invoice with a "Intra-community supply" line must state the seller's VAT identifier or tax registration number, and the buyer's VAT identifier.
- BR-G-02: An invoice with a "Export outside the EU" line must state the seller's VAT identifier or tax registration number.
- BR-DE-16: When a VAT category S, Z, E, AE, K, G, L or M is used, the seller's VAT identifier or tax registration number must be given.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.