Tax identifier for an allowance for export outside the EU

Error BR-G-03 EN 16931

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) 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 allowance in category G, but no seller or seller tax representative VAT identifier with schemeID equal to VA is provided.

What the rule means

For an allowance in category G, the invoice must contain the seller’s VAT identifier or the VAT identifier of the seller’s tax representative.

Affected fields BG-20 BT-95 BT-31 BT-63
Please provide a VAT identifier for the seller or the seller’s tax representative

An allowance for export outside the EU is included, but the required VAT identifier is missing. You can provide the seller’s VAT identifier or that of the seller’s tax representative.

What to do
  1. Add a SpecifiedTaxRegistration/ID with schemeID equal to VA under SellerTradeParty or SellerTaxRepresentativeTradeParty.
  2. Check the entry through LegalOrganization.ID or the AddSellerTaxRegistration(...) call.
  3. Generate the invoice again and validate it again.
What it looks like
✗ Triggers the message 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="FC">123</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
✓ Correct 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
Check in FactoorSharp
  • LegalOrganization.ID (SellerTradeParty: BT-31; SellerTaxRepresentativeTradeParty: BT-63)
  • FacturXInvoice.AddSellerTaxRegistration(no, schemeID) (BT-31)
  • FacturXInvoice.GetSellerTaxRegistration() (BT-31)
  • FacturXInvoice.GetSellerTaxRepresentativeTaxRegistration() (BT-63)
  • FacturXInvoice.GetShipToTaxRegistration() (BT-63)
Technical details

The test requires at least one SpecifiedTaxRegistration/ID with schemeID equal to VA, either under SellerTradeParty or under SellerTaxRepresentativeTradeParty.

Where the rule applies

The rule applies to the invoice when a document-level allowance in SpecifiedTradeAllowanceCharge uses VAT category G for export outside the EU.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='false']/ ram:CategoryTradeTax[ram:CategoryCode = 'G']
Test expression (assert/@test)
( //ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ ram:ID[@schemeID = 'VA'] )