BR-E-02 error

What this rule checks

Explanation

If any invoice line is tagged with VAT category code "E" (Exempt from VAT), the invoice must include at least one of: the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32), or the Seller tax representative VAT identifier (BT-63). Structurally this is an "at least one of three" presence check, the same pattern as BR-CO-26 but scoped to sellers issuing exempt lines.

How to fix it

Populate at least one of the three seller identifier fields — most commonly the Seller VAT identifier (UBL: cac:PartyTaxScheme/cbc:CompanyID under AccountingSupplierParty; CII: ram:SpecifiedTaxRegistration/ram:ID with schemeID "VA" under SellerTradeParty).

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Rule set version: EN16931 validation-1.3.16 (ConnectingEurope/eInvoicing-EN16931)

Informational tool — not legal or tax advice.