BR-E-04 - Exempt (charge): seller tax ID required
An invoice with an "Exempt from VAT" document-level charge (BT-102) 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-04 - Exempt (charge): seller tax ID required
An invoice with an "Exempt from VAT" document-level charge (BT-102) 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).
What this rule checks
An invoice with an "Exempt from VAT" document-level charge (BT-102) 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:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules