Rules / BR-S-02 · Markdown

BR-S-02

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-S-02 mean? An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" 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-S-02?

Any invoice with a standard-rated invoice line (BG-25, VAT category code BT-151 = S) must identify the seller for VAT purposes via the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). Charging standard VAT requires a party that is registered for VAT, so at least one of these identifiers must be present.

Official rule text

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" 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).

Common causes

• The seller's VAT identifier (BT-31) is missing because the PartyTaxScheme block was omitted.
• The seller is not VAT-registered yet the line was coded S instead of, e.g., E (exempt) or O.
• BT-31 was placed under the wrong party (e.g. buyer) or under a non-VAT tax scheme.

How do I fix it?

Add the seller VAT ID under AccountingSupplierParty: <cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>

Related rules

BR-S-01 · BR-S-03 · BR-S-04 · BR-S-05 · BR-S-06 · BR-S-07 · BR-S-08 · BR-S-09