All error codes › BR-S-02

BR-S-02 – Seller VAT ID required for standard-rated items

What the rule says

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).

How to fix it

Lines with VAT category S require the seller's VAT ID in PartyTaxScheme/CompanyID.

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Where it is checked in the XML

Context: /ubl:Invoice | /cn:CreditNote

Test (XPath):

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][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:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S']))

Related rules

• BR-S-01 Standard-rated items but no standard VAT breakdown
• BR-S-03 Standard rated: seller VAT identifier missing (allowance)
• BR-S-04 Standard rated: seller VAT identifier missing (charge)
• BR-S-05 Standard rated: wrong VAT rate on a line
• BR-S-06 Standard rated: wrong VAT rate on an allowance
• BR-S-07 Standard rated: wrong VAT rate on a charge
• BR-S-08 Taxable amount for a VAT rate is wrong
• BR-S-09 VAT amount for a standard rate is wrong
• BR-S-10 Standard rated: exemption reason missing or not allowed