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E-invoice error explained

BR-DE-16: Seller VAT ID or tax number is missing

As soon as a line, allowance or charge uses one of the VAT categories S, Z, E, AE, K, G, L or M, the seller must be identifiable for tax purposes.

What the rule checks

As soon as a line, allowance or charge uses one of the VAT categories S, Z, E, AE, K, G, L or M, the seller must be identifiable for tax purposes. One of three is enough: VAT ID (BT-31), tax number (BT-32) or a tax representative (BG-11). The rule does not apply to category O (not subject to VAT). L and M are special categories for the Canary Islands and for Ceuta and Melilla.

Official rule text

If the tax codes S, Z, E, AE, K, G, L or M are used in an invoice, at least one of the elements "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11) must be transmitted.

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • Neither a VAT ID nor a tax number is maintained in the company data.
  • The number is written without a schemeID or with a wrong one, for example "VAT" instead of "VA".
  • A small business uses category E and gives no tax number.

How to fix it

Add ram:SpecifiedTaxRegistration inside ram:SellerTradeParty. For the VAT ID use ram:ID schemeID="VA" (for example DE123456789), for the German tax number schemeID="FC" (for example 201/123/45678). Both may be present. The block goes at the end of the seller party, after ram:PostalTradeAddress and ram:URIUniversalCommunication.

Example

Wrong (CII)

<ram:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <ram:PostalTradeAddress>...</ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VAT">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>

Right (CII)

<ram:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <ram:PostalTradeAddress>...</ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="FC">201/123/45678</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 both numbers are on the brand profile: VAT ID and Tax number. One of them is enough.

Business Central: Enter the VAT ID in the VAT Registration No. field on the Company Information page.

Finance: Under Legal entities, Foreign trade and logistics FastTab, the tax registration number goes in the VAT exempt number export field.

Related error codes

All error codes

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