BR-S-2
Standard Rate Lines Without Seller VAT ID or Tax Number (BT-31/BT-32)
What This Error Means
An invoice with at least one line in VAT category S must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32, in Germany the Steuernummer) and/or the seller tax representative VAT identifier (BT-63). The KoSIT report prints the rule as [BR-S-02]. In UBL, BT-31 and BT-32 are cac:PartyTaxScheme/cbc:CompanyID in the seller party with TaxScheme VAT or FC. The XRechnung rule BR-DE-16 checks the same for all taxable categories and usually fires alongside. The rule is fatal.
How to Fix It
Add your VAT ID (TaxScheme VAT) or, without one, your Steuernummer (TaxScheme FC) to the seller's cac:PartyTaxScheme. With only a Steuernummer, also give a register number in cac:PartyLegalEntity/cbc:CompanyID (BT-30) or a seller identifier (BT-29); otherwise BR-CO-26 fires, because it accepts only the VAT ID, not the Steuernummer. A SEPA creditor identifier in cac:PartyIdentification does not count as BT-29 for BR-CO-26 (CEN 1.3.16).
<!-- With VAT ID (BT-31) --> <cac:PartyTaxScheme> <cbc:CompanyID>DE123456789</cbc:CompanyID> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:PartyTaxScheme> <!-- Without VAT ID: Steuernummer (BT-32) plus register number (BT-30) --> <cac:PartyTaxScheme> <cbc:CompanyID>12/345/67890</cbc:CompanyID> <cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme> </cac:PartyTaxScheme> <cac:PartyLegalEntity> <cbc:RegistrationName>Muster Handels GmbH</cbc:RegistrationName> <cbc:CompanyID>HRB 123456</cbc:CompanyID> </cac:PartyLegalEntity>
Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-S-2, and corrects supported fields with a GoBD audit trail.
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