ValidateFin

UBL Invoice — malformed seller VAT identifier

An invoice whose seller VAT identifier, "FR1234", is too short: a French VAT number is FR followed by a two-character key and nine digits. Format errors on BT-31 are caught before the invoice ever reaches the tax authority.

UBL 2.1 Invoice — Invalid

An invoice whose seller VAT identifier, "FR1234", is too short: a French VAT number is FR followed by a two-character key and nine digits. Format errors on BT-31 are caught before the invoice ever reaches the tax authority.

UBL invoice (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS Billing 3.0Expected result: Invalid — 1 errors

What this file shows

An invoice whose seller VAT identifier, "FR1234", is too short: a French VAT number is FR followed by a two-character key and nine digits. Format errors on BT-31 are caught before the invoice ever reaches the tax authority.

The defects it carries

  • VATInvalid VAT ID format for Supplier (FR): FR1234

Quoted verbatim from the validator, not paraphrased.

Last verified: License: CC-BY-4.0
Download the file Open the matching validator

Every party, IBAN and amount below is fictitious. The IBANs are structurally valid — they pass the mod-97 check — but they belong to no real account.

File content

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  Expected validation result: INVALID — malformed seller VAT identifier.
  Deliberate defect: the seller VAT number "FR1234" is too short to be a valid
  French VAT identifier (FR + 2 characters + 9 digits).

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-invalid-vat
  License: CC-BY-4.0
-->
<!-- TVA FR valide : FR + 2 caractères alphanum + 9 chiffres = 13 caractères total -->
<!-- Ici : "FR1234" (trop court) pour le fournisseur -->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ID>FA-ERR-VAT-001</cbc:ID>
  <cbc:IssueDate>2026-02-10</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName>
        <cbc:Name>Société TVA Invalide SARL</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>10 rue de la Paix</cbc:StreetName>
        <cbc:CityName>Bordeaux</cbc:CityName>
        <cbc:PostalZone>33000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <!-- TVA invalide : trop courte, ne respecte pas le format FR[A-Z0-9]{2}[0-9]{9} -->
        <cbc:CompanyID>FR1234</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Société TVA Invalide SARL</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyName>
        <cbc:Name>Client Valide SAS</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>5 boulevard Haussmann</cbc:StreetName>
        <cbc:CityName>Paris</cbc:CityName>
        <cbc:PostalZone>75009</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR45987654321</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Client Valide SAS</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">60.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">300.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">60.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">300.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">300.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">360.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">360.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="EA">3</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">300.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Forfait maintenance mensuelle</cbc:Description>
      <cbc:Name>Maintenance</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>

How we know these results hold

Every file in this library is run through the site's own validator on each build. The expected result stated above is asserted by an automated test — if a file stopped matching what this page claims, the build would fail. Two inherited fixtures were repaired this way before publication: three IBANs failed the mod-97 check and several names used characters outside the basic SEPA character set.

UBL invoice (Peppol BIS 3.0)

All sample fileshttps://validatefin.com/samples/ubl-invoice-invalid-vat.xml