errorEN16931
BR-O-02: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 INPUT1. Check for existing VAT/tax identifiers. 2. If none, prompt for seller VAT number. 3. Add PartyTaxScheme.
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Upload and Answer QuestionsWhy This Error Matters
Invoice will be rejected. "Not subject to VAT" (category O) has strict rules: no VAT identifiers allowed, no other categories permitted, and exemption reason required. Non-compliance prevents validation.
Common Causes
- Category O line found but seller VAT identifier present
- "Not subject to VAT" transactions must not have seller BT-31
- Seller cac:PartyTaxScheme included when O category used
- VAT registration incompatible with out-of-scope category
- Template includes VAT ID despite non-VAT transaction type
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-O-02 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-O-02 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.
See Also
Last updated: 18 January 2026
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