Skip to main content
E-Invoice Validator

DE-R-016

MistakeUBL

Official rules text

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).

Rules and regulations

Does this error appear in your invoice?

Place the invoice here and see all violations with their location - free of charge, without registration.

  • Hosted in the EU
  • GDPR compliant
  • No storage
  • No use of AI
  • No cookies, no tracking
  • Official EN 16931 regulations
  • Always current official regulations

Official rule sets up to date: EN 16931 1.3.17 · Peppol BIS 3.0.20 · XRechnung 3.0.2 (KoSIT 2.6.0). Last checked against the sources on 12.10.2026.