errorDEPEPPOL_BIS
DE-R-016:VAT identifier is missing. German invoices using VAT codes S, Z, E, AE, K, G, L, or M must include either Seller VAT ID
VAT identifier is missing. German invoices using VAT codes S, Z, E, AE, K, G, L, or M must include either Seller VAT ID (BT-31), Tax registration ID (BT-32), or Tax Representative.
Why This Error Matters
Invoice will be rejected by German XRechnung validators. Germany has additional mandatory fields beyond EN16931 baseline, including seller contact details, complete addresses, and buyer reference (Leitweg-ID).
Common Causes
- VAT category used without seller tax identifier
- S/Z/E/AE/K/G/L/M category needs seller VAT
- BT-31, BT-32, or BG-11 required for VAT categories
- Seller tax registration missing for taxable invoice
- German validation enforces seller VAT for most categories
Frequently Asked Questions
VAT identifier is missing. German invoices using VAT codes S, Z, E, AE, K, G, L, or M must include either Seller VAT ID (BT-31), Tax registration ID (BT-32), or Tax Representative.
VAT identifier is missing. German invoices using VAT codes S, Z, E, AE, K, G, L, or M must include either Seller VAT ID (BT-31), Tax registration ID (BT-32), or Tax Representative. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, DE-R-016 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of DE-R-016 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: 16 January 2026
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