BR-S-02:Standard rated invoice requires seller VAT number
This invoice charges standard-rate VAT but does not include the seller's VAT identification number. When an invoice includes items at a standard VAT rate, the seller must provide their VAT ID, tax registration number, or a tax representative's VAT ID.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Seller VAT Number
What is BR-S-02?
BR-S-02 is a fatal validation rule defined in the EN 16931 specification. 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: /Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID
Why This Error Matters
Invoice will be rejected. Standard rated VAT (category S) requires seller VAT registration, positive VAT rate, and correct tax calculations. Missing elements prevent tax compliance verification.
BR-S-02 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
- ·Error returned: BR-S-02
- ·Specification: EN 16931
How to Fix It
Before / After
<Invoice> <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine> </Invoice>
<Invoice> <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine> </Invoice>
Technical Reference
/Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyIDCommon Causes
- ·Seller VAT number field left empty in invoicing software
- ·Seller not VAT-registered but using standard rate category
- ·VAT ID exported to wrong field in ERP
Seeing this in production? The API handles BR-S-02 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Standard rated invoices must have seller VAT identifier.
Add seller VAT identifier with country prefix. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-S-02 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-S-02 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including standard rate requires seller vat id.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-S-02 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.