BR-S-04:Seller VAT number missing (required for standard-rated charges)
Fix: This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-S-04). Provide the required value in the free validator.
Your invoice includes a document-level charge (surcharge) with standard VAT rate, but the seller does not have a VAT registration number on the invoice. Standard-rated VAT charges require the seller to be VAT-registered.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Seller VAT Number
What is BR-S-04?
BR-S-04 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 rejected by Peppol access points and never reaches 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-04 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validators reject invoices where standard-rate VAT is charged but the seller has no VAT number. Tax authorities require a valid VAT ID to verify the seller is authorised to charge VAT. Without it, the buyer cannot reclaim the VAT.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-S-04
- ·Specification: EN 16931
How to Fix It
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
/Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyIDCommon Causes
- ·Standard rated charge missing seller VAT identifier
- ·Document charge with BT-102=S needs seller tax ID
- ·S category charge requires BT-31, BT-32, or BT-63
- ·Seller VAT registration absent for standard rate charge
- ·VAT on charges requires seller to be VAT registered
Seeing this in production? The API handles BR-S-04 automatically. See the fix response →
Frequently Asked Questions
Your invoice includes a document-level charge (surcharge) with standard VAT rate, but the seller does not have a VAT registration number on the invoice. Standard-rated VAT charges require the seller to be VAT-registered.
This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-21) (BR-S-04). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.
Yes, BR-S-04 is a critical error that will cause invoice rejection. It must be fixed before submission.
Many instances of BR-S-04 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.
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Last updated: 3 March 2026
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