BR-AE-02 — E-Invoice Validation Rule & Fix

Fixture ID: noSellerTaxId_AE · XPath: N/A (Computed / Semantic Rule)

1. Why This Rule Triggers (Diagnostic Message)

A line uses VAT category AE (Reverse charge), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11). Under reverse charge you charge no VAT, but the supply is still yours and the authority still has to attribute it to you — the buyer's self-assessed input is matched against a named supplier.

2. How to Fix BR-AE-02

Set seller.vatId (e.g. "DE123456789"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.

3. Valid Code / Payload Example

"seller": { "vatId": "DE123456789" }