DE-R-016

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

Targeted Semantic Element

  1. BT-102-Document level charge VAT category code. : A coded identification of what VAT category applies to the document level charge.

Schematron Rules

  1. DE-R-016
    2. Flag
    fatal
    Context
    pxs-taxdata:TaxData/pxs-taxdata:ReportedTransaction/pxs-taxdata:ReportedDocument/pxs-taxdata:ReportedDocument[$supplierCountryIsDE and $customerCountryIsDE]
    Message
    If one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11).