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BR-E-02 - Exempt: seller tax ID required

An invoice with an "Exempt from VAT" line (BT-151) must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

BR-E-02 - Exempt: seller tax ID required

An invoice with an "Exempt from VAT" line (BT-151) must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

VAT - ExemptEN 16931BT-31 Error

What this rule checks

An invoice with an "Exempt from VAT" line (BT-151) must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

How to fix it

Add the seller VAT identifier (BT-31) or an equivalent tax identifier.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-E-01Exempt line needs an exempt VAT breakdownBR-E-05Exempt: line VAT rate must be zeroBR-E-09Exempt: VAT category amount must be zeroBR-E-10Exempt: exemption reason requiredBR-E-03Exempt (allowance): seller tax ID requiredBR-E-04Exempt (charge): seller tax ID required

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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