BR-DE-16: Neither a VAT number nor a tax number. How to fix it

What the rule checks

The rule checks: if the invoice uses any of the VAT categories S, Z, E, AE, K, G, L or M, at least one of three things must be present: your VAT number (BT-31), your tax number (BT-32) or the details of your tax representative (BG-11). One is enough. Only category O, for supplies outside the scope of VAT, is left out, so the rule applies to almost every invoice.

Why files fail it

• The tax number and VAT number appear only on the PDF letterhead or footer. They are missing from the structured data, and only the data counts for the check.
• Neither number is held in your own company's master data, so the software leaves both fields empty.
• The number was written as free text into an invoice note instead of into its own field.
• On a standard-rated invoice the report often shows BR-S-02 as well. It has the same cause and goes away with the same fix.

How to fix it

1. 1Enter your VAT number with its country prefix in "Seller VAT identifier" (BT-31), for example DE123456789.
2. 2Or enter the tax number your tax office issued you in "Seller tax registration identifier" (BT-32). Either number is enough.
3. 3BG-11 ("SELLER TAX REPRESENTATIVE PARTY") is only meant for when a fiscal representative acts for you. It then holds the representative's name, address and VAT number.
4. 4In our form these are the "VAT number" and "Tax number" fields under "Your details". If neither is filled, the invoice is not created.