Seller tax identifier for VAT-exempt invoice lines

Error BR-E-02 EN 16931

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

The invoice contains an invoice line with tax category E, but SellerTradeParty has no SpecifiedTaxRegistration/ID with schemeID VA or FC, and SellerTaxRepresentativeTradeParty has no SpecifiedTaxRegistration/ID with schemeID VA. At least one of these identifiers must be present.

What the rule means

For a VAT-exempt invoice line, the invoice must contain an eligible seller tax identifier or the tax representative's VAT identifier. VA denotes a VAT identifier; FC denotes a Companies House registration number.

Affected fields BG-25 BT-151 BT-31 BT-32 BT-63
Please add a tax identifier for the VAT-exempt invoice line

An invoice line is marked as VAT-exempt (E), but an eligible identifier for the seller or the seller's tax representative is missing. Either one of these identifiers is sufficient.

What to do
  1. Add a seller tax registration with schemeID VA or FC, or the tax representative's VAT identifier with schemeID VA.
  2. If you use AddSellerTaxRegistration(...), check that the seller identifier is entered with the appropriate scheme.
  3. Generate the invoice again and validate it.
What it looks like
✗ Triggers the message 
<ram:SellerTradeParty/>
<ram:SellerTaxRepresentativeTradeParty/>
✓ Correct 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
Check in FactoorSharp
  • LegalOrganization.ID (SellerTradeParty: BT-31; SellerTradeParty: BT-32; SellerTaxRepresentativeTradeParty: BT-63)
  • TaxRegistration.SchemeID (For Seller VAT identifier: BT-31; For Seller tax registration identifier: BT-32)
  • FacturXInvoice.AddSellerTaxRegistration(no, schemeID) (BT-31)
  • FacturXInvoice.GetSellerTaxRegistration() (BT-31)
  • FacturXInvoice.GetSellerTaxRepresentativeTaxRegistration() (BT-63)
Technical details

The test accepts a seller ID with schemeID VA or FC, or a tax representative ID with schemeID VA. An invoice line with CategoryCode E triggers the check.

Where the rule applies

The rule applies to an invoice line's ApplicableTradeTax when its CategoryCode is E. It checks the seller's and tax representative's tax registrations at document level.

Context (rule/@context)
//rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ ram:ApplicableTradeTax[ram:CategoryCode = 'E']
Test expression (assert/@test)
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = ('VA', 'FC')] or /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']