Fix BR-S-3: Tax identifier missing for allowance with category S (BT-31)

BR-S-3 in your own invoice? Upload the file and find every error in seconds.

What does BR-S-3 mean?

If a document level allowance carries category S (standard rated), the seller must state a tax identifier, such as the VAT identifier.

Common causes of BR-S-3

The seller uses standard rating in the allowance (BT-95 = S) but has stored neither a VAT identifier nor a tax registration identifier in the XML.
The VAT identifier is in the invoice but without schemeID="VA", so it is not recognised as a VAT identifier.
The allowance was marked with category "S" by mistake although the seller is a small business.

How to fix BR-S-3

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-31 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']
Apply the fix. The invoice contains a document level allowance (BG-20) with VAT category "S" (standard rated, BT-95). Standard rating requires a seller tax identifier. Enter the seller VAT identifier (BT-31) in ram:SellerTradeParty/ram:SpecifiedTaxRegistration with schemeID="VA", for example DE123456789. Alternatively, the tax registration identifier (BT-32, schemeID="FC") or the VAT identifier of the seller tax representative (BT-63) is enough.
Validate again. Save the file and validate it again to check that BR-S-3 is no longer reported.

Concrete fix

The invoice contains a document level allowance (BG-20) with VAT category "S" (standard rated, BT-95). Standard rating requires a seller tax identifier. Enter the seller VAT identifier (BT-31) in ram:SellerTradeParty/ram:SpecifiedTaxRegistration with schemeID="VA", for example DE123456789. Alternatively, the tax registration identifier (BT-32, schemeID="FC") or the VAT identifier of the seller tax representative (BT-63) is enough.

XPath

//rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/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:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <!-- keine SpecifiedTaxRegistration -->
</ram:SellerTradeParty>

Correct

<ram:SellerTradeParty>
  <ram:Name>Muster GmbH</ram:Name>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>

Frequent questions about BR-S-3

Is the tax registration identifier enough instead of the VAT identifier for BR-S-3?

Yes. BR-S-3 requires one of three identifiers: the seller VAT identifier (BT-31), the tax registration identifier (BT-32, schemeID="FC") or the VAT identifier of the seller tax representative (BT-63). One of them must be present.

Why does the error concern the seller when the message talks about the allowance?

The allowance with category "S" triggers the check. But standard rating presumes the seller is registered for tax. That is why the rule requires the tax identifier on the seller.

Related error codes

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