How do I fix BR-S-04?

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.

Is BR-S-04 a critical error?

Yes, BR-S-04 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-S-04 be automatically fixed?

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.

errorEN 16931

`BR-S-04`:Seller VAT number missing (required for standard-rated charges)

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.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

INPUT REQUIRED

Confidence

85%

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 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

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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. 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-04
·Specification: EN 16931

How to Fix It

Before / After

Failing XML

<Invoice>
  <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge>
</Invoice>

Corrected XML

<Invoice>
  <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge>
</Invoice>

Technical Reference

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

SpecEN 16931

Operationset_default

StrategyPrompt user for the seller VAT registration number required when standard-rate VAT is used on charges

Common 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 →

Related Errors

BR-37

Each Document level charge (BG-21) shall have a Document level charge VAT...

BR-AE-07

Document level charge with reverse charge must have 0% VAT rate

BR-AF-01

When an invoice contains items, allowances, or charges with VAT category...

Last updated: 27 February 2026

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The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-S-04:Seller VAT number missing (required for standard-rated charges)