BR-CO-09: The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63)…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-CO-09]-The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
( contains( ' 1A AD AE AF AG AI AL AM AO AQ AR AS AT AU AW AX AZ BA BB BD BE BF BG BH BI BJ BL BM BN BO BQ BR BS BT BV BW BY BZ CA CC CD CF CG CH CI CK CL CM CN CO CR CU CV CW CX CY CZ DE DJ DK DM DO DZ EC EE EG EH EL ER ES ET FI FJ FK FM FO FR GA GB GD GE GF GG GH GI GL GM GN GP GQ GR GS GT GU GW GY HK HM HN HR HT HU ID IE IL IM IN IO IQ IR IS IT JE JM JO JP KE KG KH KI KM KN KP KR KW KY KZ LA LB LC LI LK LR LS LT LU LV LY MA MC MD ME MF MG MH MK ML MM MN MO MP MQ MR MS MT MU MV MW MX MY MZ NA NC NE NF NG NI NL NO NP NR NU NZ OM PA PE PF PG PH PK PL PM PN PR PS PT PW PY QA RE RO RS RU RW SA SB SC SD SE SG SH SI SJ SK SL SM SN SO SR SS ST SV SX SY SZ TC TD TF TG TH TJ TK TL TM TN TO TR TT TV TW TZ UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS XI YE YT ZA ZM ZW ',substring(cbc:CompanyID,1,2) ) )BR-CO-09 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BT-31, BT-63, BT-48.
What this rule requires
The rule requires that every VAT identifier (BT-31 seller VAT identifier, BT-63 seller tax representative VAT identifier, BT-48 buyer VAT identifier) starts with a two-letter country-code prefix from the ISO 3166-1 alpha-2 list, with EL accepted for Greece. In UBL this applies to cbc:CompanyID inside a cac:PartyTaxScheme whose cbc:ID is VAT; in CII it applies to ram:ID with @schemeID='VA'. A document fails validation if the first two characters of any such identifier are not in the allowed code list.
How to fix
Ensure each affected VAT identifier (cbc:CompanyID in UBL or ram:ID[@schemeID='VA'] in CII) begins with the two-letter country code for the country that issued the VAT number, for example DE for Germany, FR for France, or EL for Greece. If the identifier currently lacks a country prefix or uses an unrecognized prefix, add the correct code to the front of the VAT number. Check all three business terms BT-31, BT-63, and BT-48 if they are present in the invoice.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-CO-09.
Validate an invoice against these rules · All release changes