Reference · EN 16931 · BR-S
BR-S-02 — EN 16931 business rule
BR-S-02 is one of the EN 16931 business rules published by CEN/TC 434, part of the BR-S — VAT category: Standard rated family. To check a document against it, use the free EN 16931 validator.
These are the EN 16931 business rules of this family, as published by CEN/TC 434 in the validation artefacts that accompany the standard. The wording here is the rule text itself, and it is never a paraphrase. The codes in parentheses are business terms (BT-) and business term groups (BG-), the semantic model's names for the fields a rule constrains, and the location given with each rule is where it is asserted in a UBL invoice.
BR-S-02
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Terms: BG-25, BT-151, BT-31, BT-32, BT-63
Location: /ubl:Invoice | /cn:CreditNote
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.