Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-02/
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 2026-10-17.
If an invoice line uses VAT category "Exempt from VAT", the invoice must include at least one of the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or the seller tax representative VAT identifier (BT-63). The published test looks for a line category code E. The statement does not require a buyer identifier.
On a line coded E, send at least one of BT-31, BT-32, or BT-63.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A line uses category code E, and BT-31, BT-32, and BT-63 are all missing.
Passes the stated condition. A line uses E, and at least one of BT-31, BT-32, or BT-63 is present.
Copied from the source. Not reimplemented on this page.
/ubl:Invoice | /cn:CreditNote
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
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