# BR-CO-26

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
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-26/

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

The seller identifier (BT-29), the seller legal registration identifier (BT-30), or the seller VAT identifier (BT-31) must be present so the buyer can identify the supplier. The statement says "and/or" and "shall be present", and it ends with a period. The rule page has a trailing U+00A0 after that period. Collapse drops it. The context is the accounting supplier party. The published test calls exists three times. The VAT scheme comparison is cbc:ID))='VAT' with no space before =. The party-identification branch excludes schemeID SEPA, with spaces around =.

## What to change

Send a Seller identifier (BT-29), a Seller legal registration identifier (BT-30), or a Seller VAT identifier (BT-31). A party identification with scheme SEPA does not satisfy the identifier branch.

## Illustration

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

**Fails the stated condition.** The seller has no identifier, no legal registration identifier, and no VAT identifier.

**Passes the stated condition.** The seller has a VAT identifier and no other seller identifier.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:AccountingSupplierParty
```

```
exists(cac:Party/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:CompanyID) or exists(cac:Party/cac:PartyIdentification/cbc:ID[not(@schemeID = 'SEPA')]) or exists(cac:Party/cac:PartyLegalEntity/cbc:CompanyID)
```

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