Fix BR-56: Seller tax representative without VAT identifier

BR-56 in your own invoice? Upload the file and find every error in seconds.

What does BR-56 mean?

The rule checks the seller tax representative party (BG-11). In CII this party sits in the element ram:SellerTaxRepresentativeTradeParty. If the seller names a tax representative, that representative's VAT identifier (BT-63) must be present. It goes in ram:SpecifiedTaxRegistration/ram:ID with the scheme identifier schemeID="VA". Without the VAT identifier the tax representative cannot be identified.

Common causes of BR-56

ram:SpecifiedTaxRegistration is missing entirely from the tax representative party.
The attribute schemeID="VA" is missing or set wrongly.
Only name and address of the tax representative are given, not the VAT identifier.
The seller's VAT identifier was used instead of the tax representative's.

How to fix BR-56

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-63 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']
Apply the fix. Add the element ram:SpecifiedTaxRegistration/ram:ID in ram:SellerTaxRepresentativeTradeParty with the attribute schemeID="VA" and the tax representative's VAT identifier (e.g. "DE123456789").
Validate again. Save the file and validate it again to check that BR-56 is no longer reported.

Concrete fix

Add the element ram:SpecifiedTaxRegistration/ram:ID in ram:SellerTaxRepresentativeTradeParty with the attribute schemeID="VA" and the tax representative's VAT identifier (e.g. "DE123456789").

XPath

//rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Steuervertreter Meyer GmbH</ram:Name>
  <ram:PostalTradeAddress>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
</ram:SellerTaxRepresentativeTradeParty>

Correct

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Steuervertreter Meyer GmbH</ram:Name>
  <ram:PostalTradeAddress>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTaxRepresentativeTradeParty>

Frequent questions about BR-56

What does schemeID="VA" mean?

The scheme identifier "VA" marks the number as a VAT identifier. Without this attribute the number is not recognised as a VAT identifier.

When do I need a tax representative?

When the seller has no own establishment in the buyer's country and appoints a fiscal representative. The party is optional, but as soon as it is there it needs the VAT identifier.

In which format is the VAT identifier given?

Country prefix plus number without spaces, in Germany for example "DE123456789".

Related error codes

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