BR-S-02
A standard-rated line requires a seller VAT identifier, and none is present.
ErrorEN 16931UBLCII
Why it happens
Charging VAT without declaring a VAT number. Common when a non-registered business copies a VAT-charging template.
How to fix it
Supply BT-31 (seller VAT identifier), BT-63 (tax representative VAT identifier) or the applicable tax registration identifier. If you are not VAT registered you should not be using category S at all.
The official rule
EN 16931, EnglishAn Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" 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).
Technical detail — where the rule is evaluated and the exact test
| Syntax | Context and assertion |
|---|---|
| UBL | /ubl:Invoice | /cn:CreditNote |
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'])) | |
| CII | //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'S'][upper-case(ram:TypeCode) = 'VAT'] |
/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'] |
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