All error codes › BR-E-04

BR-E-04 – Exempt from VAT: seller VAT identifier missing (charge)

What the rule says

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" 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).

How to fix it

Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.

Check your invoice for free

Paste the XML and see every error with the exact fix and the correct amounts.

Where it is checked in the XML

Context: /ubl:Invoice | /cn:CreditNote

Test (XPath):

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

Related rules

• BR-E-01 Exempt from VAT: VAT breakdown for this category missing
• BR-E-02 Exempt from VAT: seller VAT identifier missing
• BR-E-03 Exempt from VAT: seller VAT identifier missing (allowance)
• BR-E-05 Exempt from VAT: wrong VAT rate on a line
• BR-E-06 Exempt from VAT: wrong VAT rate on an allowance
• BR-E-07 Exempt from VAT: wrong VAT rate on a charge
• BR-E-08 Exempt from VAT: wrong taxable amount in the VAT breakdown
• BR-E-09 Exempt from VAT: wrong VAT amount in the VAT breakdown
• BR-E-10 VAT exemption reason missing