XRechnung error BR-DE-16: tax identification missing
BR-DE-16 requires that the invoice issuer (seller) provides either a German tax number (SchemeID 'FC') or a VAT identification number (SchemeID 'VA') in the SellerTaxRegistration field. At least one of these two fields must be populated.
Last updated: 2026-06-01
Affected field
cac:TaxRegistration/cbc:ID (UBL) / ram:SpecifiedTaxRegistration/ram:ID (CII)
Cause
The seller's tax identification is missing or was specified with an incorrect SchemeID attribute. Common mistake: the SchemeID attribute is missing or misspelled.
Fix
Add either a tax number (SchemeID='FC') or a VAT ID (SchemeID='VA') in the seller section. Both can be provided. Tax number format: 13 digits without slashes (e.g. '1234567890123').
<cbc:ID>1234567890123</cbc:ID>
<!-- Tax number: --> <cbc:ID schemeID="FC">1234567890123</cbc:ID> <!-- OR VAT ID: --> <cbc:ID schemeID="VA">DE123456789</cbc:ID>
Check your invoice for this and other errors.
Validate your invoice →Frequently asked questions
What is the difference between FC and VA?▼
'FC' stands for tax number (Finanzamt code), 'VA' stands for VAT identification number. A business can provide both. For international transactions, the VAT ID is preferred.
What format is required for the tax number?▼
The tax number must be provided in ELSTER format without slashes, as a 13-digit number (example: 1234567890123). The format varies by German state — check the correct ELSTER format for your state.