errorDEUXRechnung (Germany)

BR-DE-16:Seller VAT ID or tax number required

Seller must have VAT ID or tax registration number.

Severity
Fatal
Rule set
XRechnung (Germany)
Country
DEU
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT ID

What is BR-DE-16?

BR-DE-16 is a fatal validation rule defined in the XRechnung (Germany) specification (DEU national rules). It validates the CompanyID element under Party > PartyTaxScheme in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: XPath: /Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

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Why This Error Matters

Invoice rejected. VAT identification is mandatory for most tax scenarios in Germany.

BR-DE-16 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

  • ·Causes invoice rejection
  • ·Rejected by XRechnung endpoints
  • ·Error returned: BR-DE-16
  • ·Specification: XRechnung (Germany)

How to Fix It

1.

Add VAT ID

DE + 9 digits

2.

Or tax number

German Steuernummer format

Before / After

Failing XML
<cac:PartyTaxScheme>
  <cbc:CompanyID>INVALID_CODE</cbc:CompanyID>
</cac:PartyTaxScheme>
Corrected XML
<cac:PartyTaxScheme>
  <cbc:CompanyID>VALID_CODE</cbc:CompanyID>
</cac:PartyTaxScheme>

Technical Reference

XPathXPath: /Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID
SpecXRechnung (Germany)
StrategyRequires user input: Seller VAT identifier (e.g., DE123456789) or tax registration number. Cannot auto-generate legal tax identifiers.

Common Causes

  • ·Seller tax identifier missing for taxable XRechnung
  • ·Invoice uses S/Z/E/AE/K/G/L/M but no seller VAT ID
  • ·BT-31, BT-32, or BG-11 required for taxable codes
  • ·Seller party missing tax registration for German invoice
  • ·Tax representative not configured when needed

Seeing this in production? The API handles BR-DE-16 automatically. See the fix response →

Frequently Asked Questions

Seller must have VAT ID or tax registration number.

Add PartyTaxScheme with VAT ID or tax number. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-DE-16 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

Many instances of BR-DE-16 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including seller vat id or tax number required.

Related Errors

BR-DE-15

Buyer reference (Leitweg-ID) mandatory

BR-DE-17

Invalid XRechnung Invoice Type Code

Last updated: 27 February 2026

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