Attestwire

Rule reference

BR-S-02 A line uses VAT category S (Standard 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)

A line uses VAT category S (Standard 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). You are charging VAT, so the tax authority must be able to trace the VAT you collected back to a registered taxable person.

This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.

Business term
BT-31 / BT-32
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-S-02",
  "field": [
    "BT-31",
    "BT-32"
  ],
  "severity": "fatal",
  "message": "A line uses VAT category S (Standard 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). You are charging VAT, so the tax authority must be able to trace the VAT you collected back to a registered taxable person.",
  "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-S-02"
}

A passing value

the shape this field expects
"seller": { "vatId": "DE123456789" }

The fix

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

All 58 rules →

Nearby: BR-S-05 — A line uses VAT category S (standard rated), so the invoiced item VAT rate (BT-152) must be greater than zero, but it is 0; BR-O-05 — A line uses VAT category O (not subject to VAT), so it must not carry an invoiced item VAT rate (BT-152) at all — not even 0; BR-Z-02 — 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).

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.