Counterfoil rule note

BR-56

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

Country
EU
Syntax
UBL
Severity
fatal
Last verified
2026-10-18

Official statement

Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-56/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

Plain-language reading

Each Seller tax representative party (BG-11) must have a Seller tax representative VAT identifier (BT-63). The message says "shall have" and starts with "Each". It ends with a period. It does not say "shall contain". The context is the tax representative party. The published test checks that a party tax scheme company id exists when the tax scheme id is VAT. The tax-scheme comparison has spaces around =. It is not the form with no space before =. The test does not compare the company id to a value.

What to change

On the seller tax representative party, send a seller tax representative VAT identifier (BT-63) under a tax scheme whose id is VAT.

Illustration

Illustration of the condition in the official statement. Not an example published by the source.

Fails the stated condition. A tax representative party has no company id on a VAT tax scheme.

Passes the stated condition. That party has a company id on a tax scheme whose id is VAT.

Published context and test

Copied from the source. Not reimplemented on this page.

cac:TaxRepresentativeParty
exists(cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)

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