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

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

1. Why This Rule Triggers (Diagnostic Message)

A line uses VAT category Z (Zero rated), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11). Zero-rating is a VAT treatment, not the absence of VAT — the supply is still inside the VAT system and the supplier must be identified.

2. How to Fix BR-Z-02

Set seller.vatId (e.g. "DE123456789"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.

3. Valid Code / Payload Example

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