BR-DE-16

BR-DE-16 requires that when the invoice uses VAT category code S, Z, E, AE, K, G, L or M in a document-level allowance, a document-level charge, or an invoice line, at least one of the Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), or a SELLER TAX REPRESENTATIVE PARTY (BG-11) must be present. In the UBL test, for a document with such a tax code, the condition is satisfied if either cac:TaxRepresentativeParty exists or cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID has non-empty content; the test does not require a particular @schemeID. If none of those tax codes appears, the rule passes.

Add one of the following to the invoice: a cac:TaxRepresentativeParty element with the representative's details, or a non-empty cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (e.g. the seller's VAT or tax registration number). If a tax category code S, Z, E, AE, K, G, L or M is not actually intended, verify and correct that tax category code; otherwise the rule will continue to require one of these seller identification elements.