Standard-rated document allowance without a seller VAT identifier

What it means

A document-level allowance carrying the standard VAT category requires the seller VAT identifier (BT-31), for the same reason a standard-rated line does: the allowance reduces a VAT-bearing amount, so the party accounting for that VAT has to be identified. This often appears together with BR-S-02 when the seller's VAT registration is missing from the party record entirely.

Can it be fixed automatically?

The fix is mechanical once you provide the value, but the value itself is yours: it cannot be derived from the invoice and will not be guessed.

How to fix it

Supply the seller VAT identifier, or correct the VAT category on the allowance.

Where it applies

Check your own invoice

curl -X POST https://einvoice.mgsoft.sk/v1/validate \
     -H 'Content-Type: application/xml' \
     --data-binary @invoice.xml

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