All error codes › BR-S-04

BR-S-04 – Standard rated: 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 "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

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)='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:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

Related rules

• BR-S-01 Standard-rated items but no standard VAT breakdown
• BR-S-02 Seller VAT ID required for standard-rated items
• BR-S-03 Standard rated: seller VAT identifier missing (allowance)
• 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