UBL-SR-23
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does UBL-SR-23 mean? Seller tax representative VAT identifier shall occur maximum once, if the Seller has a tax representative
Why did my invoice fail UBL-SR-23?
The Seller tax representative VAT identifier (BT-63), carried in cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with a VAT tax scheme, may occur at most once. The single tax representative (BG-11) has exactly one VAT identifier, and this term is mandatory within that group.
Official rule text
Seller tax representative VAT identifier shall occur maximum once, if the Seller has a tax representative
Common causes
- More than one VAT-scheme cac:PartyTaxScheme is written for the tax representative.
- The VAT number is emitted both with and without the country prefix as separate entries.
- A duplicate PartyTaxScheme is produced when mapping representative data.
How do I fix it?
State it once: <cac:TaxRepresentativeParty>...<cac:PartyTaxScheme><cbc:CompanyID>DE123456789</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme></cac:TaxRepresentativeParty>. Remove additional VAT PartyTaxScheme entries.
Related rules
UBL-SR-01 · UBL-SR-02 · UBL-SR-03 · UBL-SR-04 · UBL-SR-05 · UBL-SR-06 · UBL-SR-07 · UBL-SR-08
Check your invoice against this rule
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