attestwireAttestwire › Rule reference › BR-S-03
BR-S-03 A standard-rated allowance requires a seller or tax representative tax ID
noun · EN 16931 · fatal · BT-31 / BT-32
For a sample invoice, the library reports: This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is S (Standard rated) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63).
- Business term
BT-31 / BT-32- Severity
fatal
The fix
Set seller.vatId to your VAT identifier (e.g. "DE123456789"). If you are not VAT-registered but hold a national tax number, set seller.taxRegistrationId instead; if you invoice through a fiscal representative, supply the taxRepresentative group with its vatId.
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-S-03",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is S (Standard rated) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63). A standard-rated document level adjustment does not merely move net value: it changes the VAT the buyer may reclaim, because the adjustment is netted into the standard-rated breakdown group before BT-117 is computed. The authority therefore has to be able to trace it to the registered person who collected that VAT.",
"fix": "Set seller.vatId to your VAT identifier (e.g. \"DE123456789\"). If you are not VAT-registered but hold a national tax number, set seller.taxRegistrationId instead; if you invoice through a fiscal representative, supply the taxRepresentative group with its vatId.",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-S-03"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.