BR-DE-1
Seller VAT ID Missing (BT-31)
What This Error Means
The seller's VAT identification number (Umsatzsteuer-Identifikationsnummer) must be provided in Business Term BT-31. This is mandatory for all German invoices above the small business threshold (Kleinunternehmerregelung). Without it, the receiving PEPPOL/ZRE system will reject the document.
Why this happens
BR-DE-1 fires when the seller has neither a VAT identification number (BT-31) nor a tax registration number (BT-32) in the document. The German XRechnung extension requires that at least one of these two tax identifiers be present, because the receiving authority and tax auditors must be able to identify the seller for VAT purposes. The error usually appears because the invoicing software never captured the seller's VAT ID, because a template was reused with an empty field, or because the value was placed in the wrong element (e.g. as a company registration number under PartyLegalEntity rather than under PartyTaxScheme).
How to Fix It
Add the seller's VAT ID in the format 'DE123456789' to the cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID element. Ensure the TaxScheme ID is 'VAT'.
Step-by-step
1) Determine which identifier applies: a regular VAT-registered business uses the VAT ID (BT-31, TaxScheme 'VAT'); a small business under § 19 UStG without a VAT ID uses the Steuernummer (BT-32, TaxScheme 'FC'). 2) Place the value in the correct location: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID. 3) For the VAT ID, use the format DE + 9 digits with no spaces (DE123456789). 4) Ensure the cac:TaxScheme/cbc:ID is exactly 'VAT' for BT-31 (or 'FC' for the Steuernummer). 5) Re-validate; if BR-DE-1 persists, check that you have not accidentally placed the number under PartyLegalEntity/cbc:CompanyID, which is the company registration (Handelsregister) number, not the tax identifier.
<cac:PartyTaxScheme> <cbc:CompanyID>DE123456789</cbc:CompanyID> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:PartyTaxScheme>
Fix Automatically
Upload your invoice to our Smart Repair engine. It will detect and fix BR-DE-1 errors automatically with a GoBD audit trail.
Open Smart RepairFrequently asked questions
I am a small business — do I still need a VAT ID?
No. If you operate under the small business rule (§ 19 UStG) and have no VAT ID, you satisfy BR-DE-1 by providing your tax number (Steuernummer) in BT-32 with TaxScheme ID 'FC'. BT-31 and BT-32 must not both be empty.
What format must the German VAT ID have?
The German VAT ID is 'DE' followed by exactly 9 digits, e.g. DE123456789, with no spaces or separators. Other EU countries use their own length and pattern.
Is the Handelsregister number enough?
No. The commercial register number (HRB...) belongs in PartyLegalEntity/cbc:CompanyID and is not a tax identifier. BR-DE-1 specifically requires the VAT ID (BT-31) or the Steuernummer (BT-32) under PartyTaxScheme.
Related Errors
Other commonly encountered validation errors