ValidateFin

BR-Z-03 - Zero rated (allowance): seller tax ID required

An invoice with a "Zero rated" document-level allowance (BT-95) 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-Z-03 - Zero rated (allowance): seller tax ID required

An invoice with a "Zero rated" document-level allowance (BT-95) 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 - Zero ratedEN 16931BT-95 Error

What this rule checks

An invoice with a "Zero rated" document-level allowance (BT-95) 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-Z-01Zero rated line needs a zero rated breakdownBR-Z-02Zero rated: seller tax ID requiredBR-Z-04Zero rated (charge): seller tax ID requiredBR-Z-05Zero rated: line VAT rate must be zeroBR-Z-06Zero rated (allowance): VAT rate must be zeroBR-Z-07Zero rated (charge): VAT rate must be zero

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

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