Validation rules
BR-S-02 — EN 16931 rule
The invoice has standard-rated (S) lines, which require the seller VAT identifier (BT-31), the tax registration number (BT-32) or the VAT identifier of a seller tax representative (BT-63).
- Rule
BR-S-02— official EN 16931 / XRechnung rule- Severity
- error
- Business term
BT-31— Seller VAT identifier- Field in your JSON
invoice.seller.vat_id
How to fix it
Set invoice.seller.vat_id (e.g. "DE123456789") or invoice.seller.tax_number.
BR-S-02 auf Deutsch — was bedeutet der Fehler?
Die Rechnung enthält Positionen zum Normalsatz (Kategorie S); dafür ist die USt-IdNr. (BT-31) oder Steuernummer (BT-32) des Verkäufers oder die USt-IdNr. seines Steuervertreters (BT-63) Pflicht.
So beheben Sie den Fehler
Setzen Sie invoice.seller.vat_id (z. B. "DE123456789") oder invoice.seller.tax_number.
Related rules
BR-DE-16— A seller VAT identifier (BT-31), tax registration number (BT-32) or seller tax representative (BG-11) is…BR-CO-26— The seller carries none of: VAT identifier (BT-31), legal registration identifier (BT-30) or seller…BR-CO-09— A VAT identifier (seller BT-31, buyer BT-48, or tax representative BT-63) does not start with an ISO 3166-1…BR-AF-02— The invoice has IGIC (L) lines, which require the seller VAT identifier (BT-31), the tax registration number…BR-AF-03— A document-level allowance uses VAT category L (IGIC), which requires the seller VAT identifier (BT-31), the…BR-AF-04— A document-level charge uses VAT category L (IGIC), which requires the seller VAT identifier (BT-31), the…
Official sources
- XRechnung specification (KoSIT / xeinkauf.de)
- KoSIT validator on GitHub and the XRechnung validator configuration
Every 422 from the API lists the rule id, the path in your request JSON, a plain-language message and a suggested fix — see the docs overview for the report format.
Or try it live: drop any XRechnung XML on the free validator — same KoSIT-backed report, no account.