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Warning

BR-DE-28

Seller Tax Registration Number Missing (BT-32)

What This Error Means

When BT-31 (VAT ID) is not provided (e.g. for small businesses using Kleinunternehmerregelung), the seller must provide their local tax number (Steuernummer) in BT-32. Both BT-31 and BT-32 cannot be empty simultaneously for German invoices.

How to Fix It

If you don't have a VAT ID (BT-31), add your Steuernummer to cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with TaxScheme ID 'FC' (Fiscal Control).

XML Example
<!-- Steuernummer (for small businesses without VAT ID) -->
<cac:PartyTaxScheme>
  <cbc:CompanyID>123/456/78900</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Fix Automatically

Upload your invoice to our Smart Repair engine. It will detect and fix BR-DE-28 errors automatically with a GoBD audit trail.

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Related Errors

Other commonly encountered validation errors

BR-DE-1Seller VAT ID Missing (BT-31)BR-DE-2Buyer Reference Missing (BT-10)BR-DE-3Seller Contact Telephone Missing (BT-42)BR-DE-4Seller Contact Email Missing (BT-43)