BR-DE-16: what it means and how to fix it
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 | BR-DE-16 |
|---|---|
| Standard | XRechnung 3.0 (the German CIUS of EN 16931, published by KoSIT) |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-31, BT-32: Seller VAT identifier, Seller tax registration identifier |
How to fix it
Add the seller's VAT number (USt-IdNr.) or tax number (Steuernummer).
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-32 Seller tax registration identifier | ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='FC'] | cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (with a cac:TaxScheme/cbc:ID other than VAT) |
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-DE-16 mean?
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. It is a rule of XRechnung 3.0 (the German CIUS of EN 16931, published by KoSIT).
How do I fix BR-DE-16?
Add the seller's VAT number (USt-IdNr.) or tax number (Steuernummer).
Is BR-DE-16 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.
Does BR-DE-16 apply to ZUGFeRD and Factur-X too?
Only when the file declares the XRechnung specification identifier (the ZUGFeRD profile "XRECHNUNG" does). Files in the plain EN 16931 profile are checked against the European rules, not the German additions.
Related rules
- BR-CO-09: A VAT identifier must start with the two-letter country code of the member state that issued it (EL for Greece).
- 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.
Rule numbers are those of XRechnung 3.0 (KoSIT); the explanation is ours. Not tax or legal advice.