DE-R-016: If both supplier and customer are located in Germany, and if one of the VAT codes S, Z,…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[DE-R-016]-If both supplier and customer are located in Germany, and if one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11).
(not( ($BT-95-UBL-Inv = $supportedVATCodes or $BT-95-UBL-CN = $supportedVATCodes) or ($BT-102 = $supportedVATCodes) or ($BT-151 = $supportedVATCodes) ) or (cac:TaxRepresentativeParty, $BT-31orBT-32Path)) DE-R-016 is a fatal rule in the country layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BT-31, BT-32, BG-11.
What this rule requires
The rule applies to ubl-invoice:Invoice and ubl-creditnote:CreditNote when both the supplier country and customer country are DE. If any VAT category ID in the document equals one of the listed supported VAT codes S, Z, E, AE, K, G, L, M — in an allowance/charge VAT category or in an invoice/credit note line classified tax category — then the document must contain at least one of cac:TaxRepresentativeParty or a non-empty cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (BT-31/BT-32 path). The test checks that either none of those VAT codes is present, or one of the required identifiers/party is present.
How to fix
If one of the listed VAT codes is used, add at least one of the following to the invoice/credit note: a cac:TaxRepresentativeParty element, or a non-empty cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID value (e.g. seller VAT identifier or seller tax registration identifier). If none of these VAT codes should actually be used, correct the VAT category ID so it is not one of S, Z, E, AE, K, G, L, M.
Guidance on this rule. The original text above is authoritative.
Where to go next
DE-R-016 changed in 1 published Peppol BIS Billing UBL release comparison:
- DE-R-016 in 3.0.17 → 3.0.18: New rule
Validate an invoice against these rules · All release changes