Peppol error codes

BR-S-02: VAT charged without seller VAT number

By Philippe Kimpe and Jelle Heyvaert, authors of E-facturatie Ontcijferd · Updated on 11 October 2026

Error code BR-S-02 means: the invoice charges VAT at the standard rate (category S), but the seller VAT number is missing.

Rule set: EN 16931 · Severity: error (fatal): an Access Point rejects the invoice · Checked against the official rules of May 2026

What does BR-S-02 mean?

The validator shows this message (as worded in the official rules):

[BR-S-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Whoever charges VAT must state a VAT number. If the invoice contains a line with VAT category S (standard rated), the seller VAT number (BT-31, PartyTaxScheme/CompanyID), the seller tax registration identifier (BT-32) or that of a tax representative (BT-63) must be present.

Common causes

Your company VAT number is not filled in in the invoicing software.
The number is present as company registration number (PartyLegalEntity) but not as VAT number (PartyTaxScheme).
A VAT-exempt business uses category S by mistake instead of the correct exemption category.

How to fix it as the sender

Enter your VAT number with country prefix in your company settings.
If you are VAT exempt, use the appropriate category (for example E with an exemption reason) instead of S.

Received an invoice with this error?

If a supplier charges VAT without a VAT number, ask for a corrected invoice. Missing details can affect your right to deduct VAT.

Example in the XML

❌ Wrong

<cac:AccountingSupplierParty>
  <cac:Party>
    ...
    <!-- no PartyTaxScheme with VAT number -->
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Leverancier BV</cbc:RegistrationName>
      <cbc:CompanyID schemeID="0208">0123456749</cbc:CompanyID>
    </cac:PartyLegalEntity>
...
<cac:ClassifiedTaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>21</cbc:Percent>

✅ Correct

<cac:PartyTaxScheme>
  <cbc:CompanyID>BE0123456749</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

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.

Try this error in the validator →

Good to know

For purchase invoices in accounting software, this message can also mean the supplier’s VAT number is missing from the supplier record.

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.

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Official rule

The full rule with its technical test (Schematron) is in the official Peppol documentation:

BR-S-02 on docs.peppol.eu

Related error codes

BR-CO-26: The invoice contains no number that lets the buyer identify the seller automatically: no seller identifier, no legal registration number and no VAT number.
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-S-02

What is VAT category S?

Standard rated: a supply at a normal VAT rate, such as 6, 12 or 21% in Belgium.

I am VAT exempt. What should I do?

Use the correct category and exemption reason instead of S. Check with your accountant which code applies.

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