attestwireAttestwire › Rule reference › BR-G-03
BR-G-03 An export allowance requires a seller or tax representative VAT ID
noun · EN 16931 · fatal · BT-31 / BT-63
For a sample invoice, the library reports: This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is G (Export outside the EU) — allowances[0] — so the invoice must contain 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, or supply the taxRepresentative group with its vatId if you export through a fiscal representative. seller.taxRegistrationId will not satisfy this rule however valid the number is.
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-03",
"field": [
"BT-31",
"BT-63"
],
"severity": "fatal",
"message": "This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is G (Export outside the EU) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63). Export zero-rating is reconciled against customs export evidence, and that evidence is filed under a VAT identifier. This family is stricter than the standard-rated one on purpose: unlike BR-S-03 or BR-E-03, a national tax registration number (BT-32) does not satisfy it, so a seller invoicing on a Steuernummer alone cannot zero-rate an export.",
"fix": "Set seller.vatId, or supply the taxRepresentative group with its vatId if you export through a fiscal representative. seller.taxRegistrationId will not satisfy this rule however valid the number is.",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-G-03"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.