# BR-E-02 > An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-e-02 ## Official rule text An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). ## Why did my invoice fail BR-E-02? When an invoice line (BG-25) is coded as "Exempt from VAT" (BT-151 = E), the seller must be identifiable for VAT purposes via at least one of: Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), or Seller tax representative VAT identifier (BT-63). Exemption is a VAT-relevant claim, so the tax authority needs a party registered for tax to substantiate it. ## Common causes - Seller has no PartyTaxScheme/CompanyID (VAT id) in the XML - The seller is not VAT-registered and no BT-32 tax registration id is provided instead - A tax representative is used but their VAT id (BT-63) is omitted ## How do I fix it? ``` Add a seller VAT identifier: DE123456789VAT ```