BR-DE-16 — E-Invoice Validation Rule & Fix

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

1. Why This Rule Triggers (Diagnostic Message)

XRechnung requires that, when the tax codes S, Z, E, AE, K, G, L or M are used — on an invoice line (BT-151), a document level allowance (BT-95) or a document level charge (BT-102) — at least one of the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) or a seller tax representative party (BG-11) is present. This is stricter than core EN 16931, which only imposes it per category.

2. How to Fix BR-DE-16

Set seller.vatId (Umsatzsteuer-Identifikationsnummer, e.g. "DE123456789") or seller.taxRegistrationId (Steuernummer, e.g. "181/815/08155"). If you sell through a fiscal representative, supplying taxRepresentative (BG-11) satisfies this rule instead — it carries its own VAT identifier (BT-63) and address.

3. Valid Code / Payload Example

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