EN16931 / XRechnung / Peppol BIS 3 Validator

DE-R-016: If both supplier and customer are located in Germany, and if one of the VAT…

fatal UBL

What this error means and how to fix it

A national rule of Peppol BIS Billing 3.0 for the country in the rule prefix (for example NO, DK, IT, SE, GR): it usually applies when the seller is in that country. This is an error: the invoice is rejected until it is fixed.

Check your invoice against DE-R-016 — free

Runs the KoSIT validator 1.6.3, unmodified · result in seconds · the file is not stored · No file at hand? Try a sample invoice

This error needs information only you have, so it is not repaired automatically. The free check shows every finding in the file with its location; if other errors in the same file are in the automatic set (totals, VAT breakdown, rounding, element order), the result page offers the corrected file for 9 €.

Rule text

[DE-R-016]-If both supplier and customer are located in Germany, and 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).
Where the rule is checked (XPath context and test)
SyntaxSeverityContext (XPath)Test (XPath)
Peppol-UBLfatal(/ubl-invoice:Invoice | /ubl-creditnote:CreditNote)[$supplierCountryIsDE and $customerCountryIsDE](not( ($BT-95-UBL-Inv = $supportedVATCodes or $BT-95-UBL-CN = $supportedVATCodes) or ($BT-102 = $supportedVATCodes) or ($BT-151 = $supportedVATCodes) ) or (cac:TaxRepresentativeParty, $BT-31orBT-32Path))

Business terms referenced

BT-31, BT-32, BG-11

Related rules

BR-AE-02, BR-AE-03, BR-AE-04, BR-E-02, BR-E-03, BR-E-04, BR-G-02, BR-G-03, BR-G-04, BR-IC-02, BR-IC-03, BR-IC-04

Source: Peppol BIS Billing 3.0 Schematron, UBL (OpenPeppol, docs.peppol.eu validation artefacts 3.0.21).

Check your invoice against this rule