BR-E-03 — E-Invoice Validation Rule & Fix

Fixture ID: allowanceNoSellerId_E · XPath: /ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is E (Exempt from VAT) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63). An exemption is granted by a named provision and can only be invoked by a registered taxable person. A discount or surcharge attached to an exempt supply inherits that exemption, and with it the evidencing burden: the breakdown will carry an exemption reason (BR-E-10) that has to be attributable to someone.

2. How to Fix BR-E-03

Set seller.vatId or seller.taxRegistrationId, or supply the taxRepresentative group. Remember that an exempt breakdown also needs vatExemptionReasons.E — category E is the one category with no standard wording, because the provision differs by member state.

3. Valid Code / Payload Example

"seller": { "vatId": "DE123456789" }, "vatExemptionReasons": { "E": "Exempt under Article 132(1)(i) of Directive 2006/112/EC" }