Buyer VAT number invalid on the invoice

What does this mean?

The same rule that applies to the seller: if a buyer VAT number is present, it must be 15 digits starting and ending with 3. The words if present are the whole point.

A tax invoice (B2B) requires the buyer VAT number. A simplified tax invoice (B2C) does not, and putting an incomplete or invented number on one turns an optional field into a reason for rejection.

Why does it happen?

Ordered from the most common to the least — your cause is most likely the first or the second.

• A number taken down verbally from the customer with a digit missing or a digit too many.
• Filling the field with a national ID or a CR number because the customer asked for an invoice in the name of their business.
• Putting a zero or a dash in the field instead of leaving it empty on a simplified tax invoice.
• The number is valid but matches the seller number — see BR-CUSTOM-VALIDATION-01.

How to fix it

2 steps, then send the invoice again.

1. 1
   On a simplified tax invoice: leave it empty

   If the buyer is not registered for VAT, do not give them a VAT number at all. An empty field is correct; a field filled with a non-compliant value is an error.

2. 2
   On a tax invoice: confirm the number before you issue

   Enter the number in the VAT number lookup. If the name of the customer business appears, the number is valid and registered; if nothing appears, go back to the customer before you issue the invoice rather than after.

Once corrected, send the invoice again. A rejected invoice was never recorded with the Authority, so it needs no credit note — send the corrected invoice itself.

Frequently asked questions