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

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

1. Why This Rule Triggers (Diagnostic Message)

A line uses VAT category K (Intra-community supply), so the invoice must carry the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63). Note what is *not* accepted: the seller tax registration identifier (BT-32) satisfies BR-S-02, BR-Z-02, BR-E-02 and BR-AE-02, and does not satisfy this one. A national tax number proves you are registered for tax; it does not prove you are registered for VAT, and only the second justifies zero-rating. An intra-community supply is zero-rated only if both parties are VAT-registered in different member states; your identifier is half of that proof.

2. How to Fix BR-IC-02

Set seller.vatId to your VAT identifier (e.g. "DE123456789"). If you are registered through a fiscal representative, set taxRepresentative instead — name, vatId and address, all three (BR-18, BR-19, BR-56). A Steuernummer in seller.taxRegistrationId will not satisfy this category.

3. Valid Code / Payload Example

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