erroren16931

BR-CO-09:VAT identifier missing country prefix

The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO 3166-1 alpha-2 by which the country of issue may be identified. Greece may use the prefix "EL".

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Why This Error Matters

VAT identifiers must include the country prefix so receiving systems can identify which country's tax authority issued the VAT number. Without the prefix, cross-border VAT validation fails and tax compliance cannot be verified.

How to Fix It

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Before & After Fix(BR-CO-09)

Before (Invalid)
<cac:PartyTaxScheme>\n  <cbc:CompanyID>123456789B01</cbc:CompanyID>\n  <cac:TaxScheme>\n    <cbc:ID>VAT</cbc:ID>\n  </cac:TaxScheme>\n</cac:PartyTaxScheme>
After (Valid)
<cac:PartyTaxScheme>\n  <cbc:CompanyID>NL123456789B01</cbc:CompanyID>\n  <cac:TaxScheme>\n    <cbc:ID>VAT</cbc:ID>\n  </cac:TaxScheme>\n</cac:PartyTaxScheme>

Compare the invalid XML structure with the corrected version. The fix ensures compliance with validation rules.

Code Example

<cac:PartyTaxScheme>\n  <cbc:CompanyID>NL123456789B01</cbc:CompanyID>\n  <cac:TaxScheme>\n    <cbc:ID>VAT</cbc:ID>\n  </cac:TaxScheme>\n</cac:PartyTaxScheme>

Technical Details

BR-CO-09 validates that VAT identifiers begin with a 2-letter ISO 3166-1 alpha-2 country code. This applies to seller VAT ID, buyer VAT ID, and tax representative VAT ID. Greek VAT numbers may use either "GR" or the special prefix "EL".

Common Causes

  • National VAT format without country prefix
  • VAT number copied from national registration
  • Source system stores VAT without country code
  • Migration from legacy system

Frequently Asked Questions

BR-CO-09 occurs when a VAT identifier does not start with a valid ISO 3166-1 alpha-2 country prefix (e.g., NL, DE, FR). The seller and/or tax representative VAT number must begin with the country code.
Add the 2-letter country prefix to the VAT identifier. For example, change 123456789B01 to NL123456789B01 for a Dutch VAT number.
Yes, BR-CO-09 is a business rule violation that will cause invoice rejection. VAT identifiers must include the country prefix for proper tax authority validation.
In some cases. Invoice Navigator can add the country prefix based on the seller address country code, but manual verification is recommended for tax identifiers.

See Also

EN 16931 Validator

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Related Errors

BR-08

Seller must have postal address

BR-10

Buyer must have postal address

Last updated: 17 January 2026

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