BR-DE-16XRechnung 3.0 (CIUS DE) · BT-31 / BT-32 (Seller Tax ID)
VAT Audit Risk: HIGHRule BR-DE-16: Missing Seller VAT ID (BT-31) or Tax Number (BT-32)
High VAT risk under § 14 (4) No. 2 German VAT Act: Neither the seller's VAT ID (BT-31) nor tax number (BT-32) is present in the XML dataset.
1. Root Cause in the XML Dataset
Suppliers often print their VAT ID in the visual PDF footer while leaving the structured XML tax registration node empty.
2. How to Resolve & Request a Corrected Invoice
Do not approve for payment. Request a corrected e-invoice where BT-31 or BT-32 is properly populated in the XML.