errorEN16931

BR-E-04:When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.

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NEEDS INPUT

1. Check for existing VAT/tax identifiers. 2. If none, prompt for seller VAT number. 3. Add PartyTaxScheme.

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Why This Error Matters

Invoice will be rejected. VAT exempt (category E) transactions must follow specific rules including zero rate and seller tax identification.

Common Causes

  • Exempt document charge but seller has no tax ID
  • BT-102 is E but no BT-31/BT-32/BG-11 present
  • Exempt charge requires seller tax registration
  • Seller identifiers missing for exempt surcharge
  • Charge on exempt invoice without seller VAT

Frequently Asked Questions

When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative.
When using this VAT category, the seller must have a VAT identifier, tax registration, or tax representative. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-E-04 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-E-04 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.

See Also

EN 16931 Validator

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Last updated: 18 January 2026

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