Attestwire › Rule reference › BR-E-02

BR-E-02 Exempt lines require a seller or tax representative tax ID

noun · EN 16931 · fatal · BT-31 / BT-32

For a sample invoice, the library reports: A line uses VAT category E (Exempt from VAT), 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).

Business term

BT-31 / BT-32

Severity

fatal

The fix

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

A passing value

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

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-E-02",
  "field": [
    "BT-31",
    "BT-32"
  ],
  "severity": "fatal",
  "message": "A line uses VAT category E (Exempt from VAT), 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). An exemption is claimed against a specific national provision, which only a registered taxable person can invoke.",
  "fix": "Set seller.vatId (e.g. \"DE123456789\"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.",
  "example": "\"seller\": { \"vatId\": \"DE123456789\" }",
  "docsUrl": "https://attestwire.com/rules/BR-E-02"
}