Rules / BR-S-03 · Markdown

BR-S-03

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-S-03 mean? An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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-03?

If a document level allowance (BG-20) is standard rated (VAT category code BT-95 = S), the invoice must carry 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 allowance implies VAT is being charged, which is only valid for a VAT-registered seller.

Official rule text

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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

• A document level allowance was coded S but the seller's VAT registration identifiers were never populated.
• The seller's PartyTaxScheme/CompanyID (BT-31) is absent from AccountingSupplierParty.
• The allowance should have been exempt/out-of-scope but was mistakenly left as standard rated.

How do I fix it?

Provide a seller identifier, e.g. BT-31: <cac:AccountingSupplierParty><cac:Party><cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme></cac:Party></cac:AccountingSupplierParty>

Related rules

BR-S-01 · BR-S-02 · BR-S-04 · BR-S-05 · BR-S-06 · BR-S-07 · BR-S-08 · BR-S-09