ValutovaEN 16931 · § 14 UStG

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Valutova (EN) / EN 16931 & KoSIT Validation Rules / BR-S-02

BR-S-02EN 16931 (CEN) · BG-23 / BT-31 / BT-32

VAT Audit Risk: HIGH

Rule BR-S-02: Standard Rated VAT (Category S) Missing Seller Tax ID

An invoice containing standard-rated VAT items (Category S) must include the seller's VAT identifier (BT-31) or tax registration number (BT-32).

1. Root Cause in the XML Dataset

The supplier charged 19% or 7% VAT without including their tax registration node in the XML.

2. How to Resolve & Request a Corrected Invoice

Mandatory for input-VAT deduction under § 14 UStG. Request a corrected XML invoice immediately.

CHECK YOUR FILE FOR BR-S-02 NOW

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Auditing invoice against EN 16931 and § 14 UStG…

Other Common E-Invoice Validation Rules (EN 16931 / KoSIT)

Rule BR-DE-1: Missing Payment Means (BG-16) in XRechnung

Rule BR-DE-2: Missing Seller Contact Group (BG-6)

Rule BR-DE-15: Missing Buyer Reference / Leitweg-ID (BT-10)

Rule BR-DE-16: Missing Seller VAT ID (BT-31) or Tax Number (BT-32)

Rule BR-DE-18: Invalid Skonto Syntax in Payment Terms (BT-20)

Rule BR-DE-23: Missing Payee IBAN (BT-84) for Credit Transfer

Rule BR-CO-10: Sum of Invoice Line Net Amounts (BT-106) Mismatch

Rule BR-CO-15: Invoice Gross Total (BT-112) ≠ Net (BT-109) + VAT (BT-110)

Rule BR-CO-26: Missing Seller Identifier (BT-29, BT-30, or BT-31)

Rule BR-S-02: Standard Rated VAT (Category S) Missing Seller Tax ID

Non-Compliant ZUGFeRD Profile (MINIMUM or BASIC-WL) under German Tax Law