Error code BR-CO-26 means: the invoice contains no number that lets the buyer identify the seller automatically: no seller identifier, no legal registration number and no VAT number.
What does BR-CO-26 mean?
The validator shows this message (as worded in the official rules):
[BR-CO-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.To identify a supplier automatically, the invoice must contain at least one of these three: a seller identifier (BT-29, PartyIdentification/ID), the legal registration number (BT-30, PartyLegalEntity/CompanyID) or the VAT number (BT-31, PartyTaxScheme/CompanyID). If all three are missing, BR-CO-26 fails. Note that the Peppol address (EndpointID) does not count here. Moreover, since the rules of May 2026, an identifier with scheme SEPA, the creditor identifier for direct debits, no longer counts as seller identification either. See the Peppol rule changes.
Common causes
- The company details in the invoicing software are incomplete: no company number and no VAT number.
- For a foreign supplier without a VAT number, no registration number was included either.
- For purchase invoices read by OCR, the supplier number was not recognised.
- The seller only states its SEPA creditor identifier in
PartyIdentification. Under the rules of May 2026, that is no longer enough.
How to fix it as the sender
- Enter both your company registration number and your VAT number in your company settings.
- Include the registration number in
PartyLegalEntity/CompanyIDwith the right scheme, and the VAT number with country prefix inPartyTaxScheme.
Received an invoice with this error?
If the number is on the PDF but not in the e-invoice, ask for a corrected e-invoice. Without it, your accounting software cannot match the supplier automatically.
Example in the XML
❌ Wrong
<cac:AccountingSupplierParty>
<cac:Party>
<cbc:EndpointID schemeID="0208">0123456749</cbc:EndpointID>
<cac:PartyName><cbc:Name>Leverancier BV</cbc:Name></cac:PartyName>
...
<cac:PartyLegalEntity>
<cbc:RegistrationName>Leverancier BV</cbc:RegistrationName>
</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>✅ Correct
<cac:PartyTaxScheme>
<cbc:CompanyID>BE0123456749</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:PartyLegalEntity>
<cbc:RegistrationName>Leverancier BV</cbc:RegistrationName>
<cbc:CompanyID schemeID="0208">0123456749</cbc:CompanyID>
</cac:PartyLegalEntity>Both snippets come from a complete test invoice that we checked with our validator: the wrong version gives exactly this message, the correct version no errors at all.
Good to know
In our tests, leaving out the seller VAT number also triggered BR-S-02 (standard rate without seller VAT number).
Check your invoice
Drop your XML into the free validator. You see right away whether this error still occurs, with a link to the explanation for every message.
Official rule
The full rule with its technical test (Schematron) is in the official Peppol documentation:
Related error codes
- BR-S-02: The invoice charges VAT at the standard rate (category S), but the seller VAT number is missing.
- BR-CO-09: A VAT number of the seller, buyer or tax representative does not start with a valid country code, such as BE.
Frequently asked questions about BR-CO-26
Does the Peppol address count as identification?
No. BR-CO-26 checks the seller identifier (BT-29), legal registration number (BT-30) and VAT number (BT-31), not the EndpointID.
Which number should I include?
Preferably both the company registration number and the VAT number with country prefix.
Does a SEPA creditor identifier count as identification?
No longer since the rules of May 2026 (Peppol BIS Billing 3.0.21). Also state the company number or the VAT number.