UBL-SR-53
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does UBL-SR-53 mean? CompanyID (VAT Identifier) must be stated when providing the PartyTaxScheme/TaxScheme/ID.
Why did my invoice fail UBL-SR-53?
When a party (Seller BG-4 or Buyer BG-7) declares a tax registration via cac:PartyTaxScheme with a TaxScheme/ID (typically 'VAT'), the party's VAT identifier (BT-31 Seller VAT / BT-48 Buyer VAT) must be supplied as cac:PartyTaxScheme/cbc:CompanyID. A TaxScheme entry without a CompanyID would assert a tax registration with no actual identifier.
Official rule text
CompanyID (VAT Identifier) must be stated when providing the PartyTaxScheme/TaxScheme/ID.
Common causes
- cac:PartyTaxScheme includes a cac:TaxScheme/cbc:ID but omits cbc:CompanyID.
- The VAT number was placed under PartyLegalEntity/CompanyID (BT-30 legal registration) instead of PartyTaxScheme/CompanyID.
- An empty CompanyID element was emitted for a party that has no VAT number (the whole PartyTaxScheme should then be removed).
How do I fix it?
Provide the identifier: <cac:PartyTaxScheme><cbc:CompanyID>SI12345678</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>.
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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