attestwireAttestwire › Rule reference › BR-G-02
BR-G-02 Export lines require a seller or tax representative VAT ID
noun · EN 16931 · fatal · BT-31 / BT-63
For a sample invoice, the library reports: A line uses VAT category G (Export outside the EU), so the invoice must carry the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63).
- Business term
BT-31 / BT-63- Severity
fatal
The fix
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.
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-G-02",
"field": [
"BT-31",
"BT-63"
],
"severity": "fatal",
"message": "A line uses VAT category G (Export outside the EU), 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. Export zero-rating must be attributable to a registered exporter for the customs/VAT reconciliation to work.",
"fix": "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.",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }",
"docsUrl": "https://attestwire.com/rules/BR-G-02"
}