BR-CO-26: no seller identifier present
The invoice carries none of the three seller identifiers: seller identifier (BT-29), legal registration identifier (BT-30, e.g. company register number) or VAT identifier (BT-31). At least one of the three is required so the buyer can automatically identify the supplier.
Last updated: 2026-07-07
Affected field
BT-29 / BT-30 / BT-31 — cac:PartyIdentification/cbc:ID, cac:PartyLegalEntity/cbc:CompanyID, cac:PartyTaxScheme/cbc:CompanyID (UBL) / ram:GlobalID, ram:SpecifiedLegalOrganization/ram:ID, ram:SpecifiedTaxRegistration/ram:ID (CII)
Cause
The seller profile in the invoicing software contains neither a company register number nor a VAT number, or the export does not map these fields into the XML. Common with small businesses under a VAT exemption scheme that never entered their registration number.
Fix
Provide at least one identifier: the legal registration identifier in BT-30 (cac:PartyLegalEntity/cbc:CompanyID) or the VAT number in BT-31. If you operate under a VAT exemption without a VAT number, use your company registration number in BT-30.
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Frequently asked questions
I have no VAT number — what do I fill in?▼
The VAT identifier (BT-31) is only one of three options. Enter your company registration number in the legal registration identifier (BT-30): that alone satisfies BR-CO-26.
How is this different from BR-S-2?▼
BR-CO-26 requires at least one identifier of any kind. BR-S-2 specifically requires the VAT identifier (BT-31) as soon as the invoice contains a standard-rated line. An invoice with standard-rate VAT must therefore satisfy both.