Seller TRN is required

The seller's VAT identifier (IBT-031) must be on the invoice. The only exceptions are out-of-scope invoices and credit notes related to them.

Without the seller TRN the invoice isn't a tax invoice. The buyer can't reclaim input VAT on it.

Fails

<cac:AccountingSupplierParty><cac:Party>
  <cac:PartyLegalEntity><cbc:RegistrationName>Falconridge FZ-LLC</cbc:RegistrationName></cac:PartyLegalEntity>
  <!-- no PartyTaxScheme -->
</cac:Party></cac:AccountingSupplierParty>

Fix

Add cac:PartyTaxScheme with cbc:CompanyID set to the seller's TRN and cac:TaxScheme/cbc:ID set to VAT.

Passes

<cac:PartyTaxScheme>
  <cbc:CompanyID>100123456700003</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Schematron

Context

/ubl:Invoice | /cn:CreditNote

Test

(not((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81") and cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = "VAT"]/cbc:CompanyID) or ((cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "480" or (cbc:InvoiceTypeCode | cbc:CreditNoteTypeCode) = "81")

Official text: Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services'.

Official · PINT AE (UAE) rules. Severity: error. Runs on UBL XML and on JSON.

Check an invoice