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

Fixture ID: allowanceNoSellerId_S · 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 S (Standard rated) — 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). A standard-rated document level adjustment does not merely move net value: it changes the VAT the buyer may reclaim, because the adjustment is netted into the standard-rated breakdown group before BT-117 is computed. The authority therefore has to be able to trace it to the registered person who collected that VAT.

2. How to Fix BR-S-03

Set seller.vatId to your VAT identifier (e.g. "DE123456789"). If you are not VAT-registered but hold a national tax number, set seller.taxRegistrationId instead; if you invoice through a fiscal representative, supply the taxRepresentative group with its vatId.

3. Valid Code / Payload Example

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