ValidateFin

BR-S-04 - Standard rated (charge): seller tax ID required

An invoice with a "Standard rated" 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-S-04 - Standard rated (charge): seller tax ID required

An invoice with a "Standard rated" 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).

VAT - Standard ratedEN 16931BT-102 Error

What this rule checks

An invoice with a "Standard rated" 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:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-S-01A standard-rated line needs a standard-rated VAT breakdownBR-S-02Standard rated: seller tax ID requiredBR-S-03Standard rated (allowance): seller tax ID requiredBR-S-05Standard rated: line VAT rate must be positiveBR-S-06Standard rated (allowance): VAT rate must be positiveBR-S-07Standard rated (charge): VAT rate must be positive

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

All validation rules