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

Fixture ID: allowanceNoSellerId_G · 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 G (Export outside the EU) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63). Export zero-rating is reconciled against customs export evidence, and that evidence is filed under a VAT identifier. This family is stricter than the standard-rated one on purpose: unlike BR-S-03 or BR-E-03, a national tax registration number (BT-32) does not satisfy it, so a seller invoicing on a Steuernummer alone cannot zero-rate an export.

2. How to Fix BR-G-03

Set seller.vatId, or supply the taxRepresentative group with its vatId if you export through a fiscal representative. seller.taxRegistrationId will not satisfy this rule however valid the number is.

3. Valid Code / Payload Example

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