BR-CO-9: VAT number missing country code prefix
VAT identifiers (BT-31 seller, BT-63 tax representative, BT-48 buyer) must begin with the ISO 3166-1 alpha-2 country code. A number without prefix — e.g. '12345678901' instead of 'FR12345678901' — triggers BR-CO-9.
Last updated: 2026-06-21
Affected field
BT-31 SellerVATIdentifier / BT-63 SellerTaxRepresentativeVATIdentifier / BT-48 BuyerVATIdentifier
Cause
The invoicing system stores VAT numbers without the country prefix, or exports the CompanyID from a data table where the prefix was never entered. Common in data migrations from legacy ERP systems.
Fix
Prepend the two-letter country code. France: 'FR' + 11 characters (e.g. FR12345678901). Belgium: 'BE' + 10 digits (e.g. BE0123456789). Germany: 'DE' + 9 digits (e.g. DE123456789). Verify the number is valid via the EU VIES portal.
<cac:PartyTaxScheme> <!-- ERROR: missing country prefix --> <cbc:CompanyID>12345678901</cbc:CompanyID> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:PartyTaxScheme>
<cac:PartyTaxScheme> <cbc:CompanyID>FR12345678901</cbc:CompanyID> <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme> </cac:PartyTaxScheme>
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Frequently asked questions
What is the exact French VAT number format in Factur-X?▼
French VAT numbers follow the format 'FR' + a 2-character key + 9-digit SIREN. The key can be numeric or alphanumeric (e.g. FR07123456789 or FRXX123456789). Validate via the EU VIES portal at ec.europa.eu/taxation_customs/vies.
Does BR-CO-9 apply to the buyer's VAT number too?▼
Yes. BT-48 (buyer VAT identifier) is subject to the same format rule. If your customer provided their number without the country prefix, add it before generating the invoice.
My invoice is VAT-exempt — does BR-CO-9 still apply?▼
No, BR-CO-9 only fires if a VAT identifier field is present but incorrectly formatted. If BT-31 and BT-48 are simply absent (no VAT charged), the rule does not apply.