Fix BR-S-4: Tax identifier missing for charge with category S (BT-31)

BR-S-4 in your own invoice? Upload the file and find every error in seconds.

What does BR-S-4 mean?

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

Common causes of BR-S-4

The charge carries category "S" (BT-102), but the seller has no VAT identifier and no tax registration identifier in the XML.
The existing VAT identifier was written without schemeID="VA" and therefore did not count as one.
The charge was declared as standard rated by mistake although no VAT applies.

How to fix BR-S-4

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 charge (BG-21) with VAT category "S" (standard rated, BT-102). 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-4 is no longer reported.

Concrete fix

The invoice contains a document level charge (BG-21) with VAT category "S" (standard rated, BT-102). 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-4

What is the difference between BR-S-3 and BR-S-4?

Both require a seller tax identifier under standard rating. BR-S-3 is triggered by an allowance (BG-20), BR-S-4 by a charge (BG-21). The fix is identical in both cases.

Where exactly do I put the VAT identifier in the ZUGFeRD XML?

In ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with the attribute schemeID="VA". The VAT identifier then reads DE followed by nine digits.

Related error codes

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