# BR-S-02

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-s-02

## 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).

## 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.

## 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>
```