Tax ID missing for standard-rate allowance
An allowance with tax category S requires the seller's tax identification.
What to do now
Who has to fix this?
The issuer of the invoice has to fix this. With exempt supplies, the exemption reason is often simply missing; without it the invoice is incomplete under the standard.
Where this rule comes from
Each VAT category has its own rule set: S for the standard rate, Z for the zero rate, E for exemption, AE for reverse charge, K for intra-Community supplies, G for exports, O for supplies outside the scope of VAT, and L and M for the special cases IGIC (Canary Islands) and IPSI (Ceuta/Melilla). The rules make sure that category, rate and — where required — an exemption reason fit together.
- Rule ID
- BR-S-03
- Rule set
- VAT categories
- Checked for
- XRechnung, ZUGFeRD, Factur-X, Peppol BIS and other EN 16931 formats
- Consequence of a violation
- The invoice is considered non-compliant with the standard and is automatically rejected by many recipients.
Does BR-S-03 occur in your invoice?
Upload the XRechnung or the ZUGFeRD/Factur-X PDF – the validator shows every violation with the same explanation as here. Free, no login, nothing stored.
Validate your invoice nowGeneral information, not tax or legal advice. As of October 2026. Validation rules: CEN/TC 434 (EN 16931, EUPL 1.2), KoSIT (XRechnung, Apache 2.0), FNFE-MPE/FeRD (Factur-X/ZUGFeRD, Apache 2.0), OpenPeppol AISBL (Peppol BIS), ANAF (CIUS-RO). Explanations: Billvox. Licence notices