BR-DE-16fatal

How to fix BR-DE-16

Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

XRechnung rule from the KoSIT XRechnung 3.0 schematron (German CIUS of EN 16931). It applies only to invoices whose specification identifier (BT-24) is XRechnung. Such files are checked against EN 16931 and the KoSIT XRechnung rules instead of the full Peppol BIS rule set. Check your file with the XRechnung validator.

What this rule checks

If the invoice uses VAT category code S, Z, E, AE, K, G, L or M anywhere (VAT breakdown BG-23, document-level allowance or charge, or invoice line), the seller must be identified for tax purposes. XRechnung requires at least one of: the Seller VAT identifier (BT-31, USt-IdNr.), the Seller tax registration identifier (BT-32, Steuernummer) or a SELLER TAX REPRESENTATIVE PARTY (BG-11).

Referenced business terms

This rule references the following EN 16931 business terms. Click through for the full definition, the UBL XPath and the cardinality.

BT-31 BT-32 BG-11

How to fix it

Add cac:AccountingSupplierParty → cac:Party → cac:PartyTaxScheme with cbc:CompanyID (e.g. DE123456789) and cac:TaxScheme/cbc:ID = VAT for BT-31, or with cac:TaxScheme/cbc:ID other than VAT (e.g. FC) for the Steuernummer (BT-32), or add cac:TaxRepresentativeParty. In CII, add ram:SpecifiedTaxRegistration with ram:ID schemeID="VA" (BT-31) or schemeID="FC" (BT-32) under ram:SellerTradeParty.

Common causes

The seller has no USt-IdNr. and the Steuernummer was not added as BT-32.
The Steuernummer was put in cac:PartyLegalEntity/cbc:CompanyID (BT-30) instead of a cac:PartyTaxScheme.
The cac:PartyTaxScheme block is present, but cac:TaxScheme/cbc:ID is missing.
In CII, ram:SpecifiedTaxRegistration has no schemeID (VA for BT-31, FC for BT-32).

Example: before (broken)

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName><cbc:Name>Muster GmbH</cbc:Name></cac:PartyName>
      <!-- no cac:PartyTaxScheme: neither BT-31 nor BT-32 -->
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Muster GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>
</Invoice>

Example: after (fixed)

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName><cbc:Name>Muster GmbH</cbc:Name></cac:PartyName>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE123456789</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
      <!-- or, without USt-IdNr., the Steuernummer as BT-32: -->
      <cac:PartyTaxScheme>
        <cbc:CompanyID>201/113/40209</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Muster GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>
</Invoice>

Related rules

BR-CO-26 BR-S-02 BR-DE-2 BR-DE-14

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