BR-S-02 VAT is charged, but the seller's VAT number is missing

What it means

A line uses VAT category S (standard rate, BT-151). An invoice that charges VAT must show the seller's VAT number (BT-31), its tax registration number (BT-32) or its tax representative's VAT number (BT-63). None of them is present.

Common causes

• The seller's VAT number is not set in the invoicing software's company settings.
• The VAT number is entered in the wrong field, such as the company registration number.
• A business that is not VAT-registered uses category S by default instead of the right exemption category.

How to fix it

Add the seller's VAT number in the company settings. If the seller does not charge VAT, use the matching category (for example E or O) with an exemption reason instead of S.

Who fixes it: The sender, in its own company or VAT settings.

Invoice fields involved

BT-151 BT-31 BT-32 BT-63

Related rules

• BR-CO-09 A VAT number is missing its country prefix
• BR-CO-26 The seller can't be identified: no ID, registration or VAT number
• BR-AE-02 Reverse charge is used, but a VAT number is missing

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.