`BR-S-04` This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is S (Standard rated) — charges[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)

This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is S (Standard rated) — charges[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.

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-04",
  "field": [
    "BT-31",
    "BT-32"
  ],
  "severity": "fatal",
  "message": "This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is S (Standard rated) — charges[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[2]/cac:TaxCategory/cbc:ID",
  "docsUrl": "https://attestwire.com/rules/BR-S-04"
}

xpath locates the element in the generated UBL document, which is where a KoSIT or Peppol validator will report the same problem.

A passing value

the shape this field expects

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

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.

All 292 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-S-03 — 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); BR-S-06 — The document level allowance at allowances[0] uses VAT category S (Standard rated), so its VAT rate (BT-96) must be greater than zero, but it is 0.

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.