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BR-S-2Error — invoice will be rejectedfactur-xublciizugferdpeppol

BR-S-2: Seller VAT identifier missing for standard-rated VAT

When an invoice contains at least one standard-rated VAT breakdown (category code S, e.g. 20% France, 19% Germany), the seller VAT identifier (BT-31) or seller tax representative VAT identifier (BT-63) must be present. Missing this field triggers BR-S-2.

Last updated: 2026-06-21

Affected field

BT-31 SellerVATIdentifier / BT-63 SellerTaxRepresentativeVATIdentifier

Cause

The seller VAT number was not configured in the invoicing software, or the company profile is incomplete. Common during migration to Factur-X or Peppol if VAT fields were not correctly mapped from legacy data.

Fix

Add the seller's EU VAT number in BT-31, following the country prefix format required by BR-CO-9. If the seller is VAT-exempt (e.g. small business under threshold), use VAT category O or E rather than S — then BR-S-2 does not apply.

Incorrect example
<cac:AccountingSupplierParty>
  <cac:Party>
    <!-- ERROR: no PartyTaxScheme with VAT present -->
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID><!-- Standard rate -->
      <cbc:Percent>20</cbc:Percent>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
Correct example
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>FR12345678901</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>

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Mandate context

France e-invoicing September 2026 mandate →Factur-X format guide →All EU e-invoicing deadlines →

Frequently asked questions

My business is VAT-exempt — how do I avoid BR-S-2?▼

If you are not VAT-registered, do not use category S in BT-118. Use category O (outside VAT scope) or E (exempt). BR-S-2 only applies when a standard-rated VAT breakdown is present in the invoice.

Is the company registration number enough instead of the VAT number?▼

No. BT-31 requires the EU VAT registration number specifically, not the company registration number. The company registration number goes in BT-30 (SellerLegalRegistrationIdentifier); the VAT number goes in BT-31.

Does BR-S-2 apply to all Factur-X profiles?▼

Yes. It is a core EN 16931 rule and applies to all Factur-X profiles (MINIMUM through EXTENDED) whenever a standard-rated VAT breakdown is present.

Related error codes

BR-CO-9BR-CO-15