@fin.cx/einvoice 8.2.4 → 8.3.1

package/ts/formats/cii/facturx/facturx.encoder.ts

@@ -5,6 +5,7 @@ import { DOMParser, XMLSerializer } from '../../../plugins.js';
 import { getDocumentTypeCode } from '../../utils/document.typecode.js';
 import { computeDocumentTotals } from '../../utils/document.totals.js';
 import { toPlainDecimalString } from '../../utils/number.text.js';
+import { resolveCountryCode } from '../../utils/country.code.js';
 import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
 
 /**
@@ -209,12 +210,12 @@ export class FacturXEncoder extends CIIBaseEncoder {
 
     // Add seller
     const sellerElement = doc.createElement('ram:SellerTradeParty');
-    this.addPartyInfo(doc, sellerElement, invoice.from);
+    this.addPartyInfo(doc, sellerElement, invoice.from, 'seller');
     agreementElement.appendChild(sellerElement);
 
     // Add buyer
     const buyerElement = doc.createElement('ram:BuyerTradeParty');
-    this.addPartyInfo(doc, buyerElement, invoice.to);
+    this.addPartyInfo(doc, buyerElement, invoice.to, 'buyer');
     agreementElement.appendChild(buyerElement);
   }
 
@@ -223,8 +224,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
    * @param doc XML document
    * @param partyElement Party element
    * @param party Party data
+   * @param partyRole Whether the party is the seller or the buyer
    */
-  private addPartyInfo(doc: Document, partyElement: Element, party: any): void {
+  private addPartyInfo(doc: Document, partyElement: Element, party: any, partyRole: 'seller' | 'buyer'): void {
     // Add name
     const nameElement = doc.createElement('ram:Name');
     nameElement.textContent = party.name;
@@ -264,9 +266,10 @@ export class FacturXEncoder extends CIIBaseEncoder {
     cityElement.textContent = party.address.city;
     addressElement.appendChild(cityElement);
 
-    // Add country
+    // Country code (BT-40, BT-55), mandatory (BR-09, BR-11): an ISO 3166-1 alpha-2 code, never
+    // derived from a name (BR-CL-14)
     const countryElement = doc.createElement('ram:CountryID');
-    countryElement.textContent = party.address.countryCode || party.address.country;
+    countryElement.textContent = resolveCountryCode(party.address, partyRole, 'cii');
     addressElement.appendChild(countryElement);
 
     partyElement.appendChild(addressElement);
@@ -281,6 +284,17 @@ export class FacturXEncoder extends CIIBaseEncoder {
       partyElement.appendChild(taxRegistrationElement);
     }
 
+    // Seller tax registration identifier (BT-32), the Steuernummer: scheme FC, after the VAT
+    // identifier. EN 16931 has no such element for the buyer, so a buyer's tax number is not written.
+    if (partyRole === 'seller' && party.registrationDetails?.taxNumber) {
+      const taxRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
+      const taxIdElement = doc.createElement('ram:ID');
+      taxIdElement.setAttribute('schemeID', 'FC');
+      taxIdElement.textContent = party.registrationDetails.taxNumber;
+      taxRegistrationElement.appendChild(taxIdElement);
+      partyElement.appendChild(taxRegistrationElement);
+    }
+
   }
 
   /**

package/ts/formats/cii/zugferd/zugferd.decoder.ts

@@ -160,13 +160,11 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
     // Extract VAT ID
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
-    // Extract registration ID
-    // the legal registration identifier (BT-30, BT-47); a document that states only a tax
-    // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
-    const registrationId =
-      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
-      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
-      '';
+    // the legal registration identifier (BT-30, BT-47)
+    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) || '';
+
+    // the tax registration identifier (BT-32 for the seller), the Steuernummer: scheme FC
+    const taxNumber = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
 
     // Create contact object
     return {
@@ -179,7 +177,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
       registrationDetails: {
         vatId: vatId,
         registrationId: registrationId,
-        registrationName: ''
+        registrationName: '',
+        ...(taxNumber ? { taxNumber } : {})
       }
     } as business.TContact;
   }

package/ts/formats/cii/zugferd/zugferd.encoder.ts

@@ -8,6 +8,7 @@ import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
 import { getPaymentTermsNote } from '../../utils/payment.terms.js';
 import { computeDocumentTotals } from '../../utils/document.totals.js';
 import { toPlainDecimalString } from '../../utils/number.text.js';
+import { resolveCountryCode } from '../../utils/country.code.js';
 
 /**
  * Encoder for ZUGFeRD invoice format
@@ -224,7 +225,7 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
 
     // Add seller
     const sellerElement = doc.createElement('ram:SellerTradeParty');
-    this.addPartyInfo(doc, sellerElement, invoice.from);
+    this.addPartyInfo(doc, sellerElement, invoice.from, 'seller');
     
     // Seller electronic address (BT-34): ram:URIUniversalCommunication/ram:URIID of the party; a
     // trade contact (ram:DefinedTradeContact) has no URIID
@@ -241,7 +242,7 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
 
     // Add buyer
     const buyerElement = doc.createElement('ram:BuyerTradeParty');
-    this.addPartyInfo(doc, buyerElement, invoice.to);
+    this.addPartyInfo(doc, buyerElement, invoice.to, 'buyer');
     agreementElement.appendChild(buyerElement);
   }
 
@@ -250,8 +251,9 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
    * @param doc XML document
    * @param partyElement Party element
    * @param party Party data
+   * @param partyRole Whether the party is the seller or the buyer
    */
-  private addPartyInfo(doc: Document, partyElement: Element, party: any): void {
+  private addPartyInfo(doc: Document, partyElement: Element, party: any, partyRole: 'seller' | 'buyer'): void {
     // Add name
     const nameElement = doc.createElement('ram:Name');
     nameElement.textContent = party.name;
@@ -299,12 +301,11 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
       addressElement.appendChild(cityElement);
     }
 
-    // Add country
-    if (party.address.country || party.address.countryCode) {
-      const countryElement = doc.createElement('ram:CountryID');
-      countryElement.textContent = party.address.countryCode || party.address.country;
-      addressElement.appendChild(countryElement);
-    }
+    // Country code (BT-40, BT-55), mandatory (BR-09, BR-11): an ISO 3166-1 alpha-2 code, never
+    // derived from a name (BR-CL-14)
+    const countryElement = doc.createElement('ram:CountryID');
+    countryElement.textContent = resolveCountryCode(party.address, partyRole, 'cii');
+    addressElement.appendChild(countryElement);
 
     partyElement.appendChild(addressElement);
 
@@ -318,6 +319,17 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
       partyElement.appendChild(taxRegistrationElement);
     }
 
+    // Seller tax registration identifier (BT-32), the Steuernummer: scheme FC, after the VAT
+    // identifier. EN 16931 has no such element for the buyer, so a buyer's tax number is not written.
+    if (partyRole === 'seller' && party.registrationDetails?.taxNumber) {
+      const taxRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
+      const taxIdElement = doc.createElement('ram:ID');
+      taxIdElement.setAttribute('schemeID', 'FC');
+      taxIdElement.textContent = party.registrationDetails.taxNumber;
+      taxRegistrationElement.appendChild(taxIdElement);
+      partyElement.appendChild(taxRegistrationElement);
+    }
+
   }
 
   /**

package/ts/formats/cii/zugferd/zugferd.v1.decoder.ts

@@ -230,13 +230,11 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
     // Extract VAT ID
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
-    // the legal registration identifier, and a tax number (scheme FC) as before when that is all
-    // the document states; the party is still read with the ZUGFeRD 2 namespaces (the known v1
-    // header defect), so for a v1 document this finds nothing yet
-    const registrationId =
-      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
-      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
-      '';
+    // the legal registration identifier and the tax number (scheme FC); the party is still read
+    // with the ZUGFeRD 2 namespaces (the known v1 header defect), so for a v1 document neither is
+    // found yet
+    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) || '';
+    const taxNumber = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
 
     // Create contact object
     return {
@@ -249,7 +247,8 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
       registrationDetails: {
         vatId: vatId,
         registrationId: registrationId,
-        registrationName: ''
+        registrationName: '',
+        ...(taxNumber ? { taxNumber } : {})
       }
     } as business.TContact;
   }

package/ts/formats/ubl/generic/ubl.encoder.ts

@@ -8,6 +8,7 @@ import { getWritableDueDate } from '../../utils/date.value.js';
 import { getPaymentTermsNote } from '../../utils/payment.terms.js';
 import { computeDocumentTotals } from '../../utils/document.totals.js';
 import { toPlainDecimalString } from '../../utils/number.text.js';
+import { resolveCountryCode } from '../../utils/country.code.js';
 
 /**
  * UBL Encoder implementation
@@ -253,17 +254,18 @@ export class UBLEncoder extends UBLBaseEncoder {
       this.appendElement(doc, postalAddressNode, 'cbc:PostalZone', party.address.postalCode);
     }
     
-    // Country
-    if (party.address.country || party.address.countryCode) {
-      const countryNode = doc.createElement('cac:Country');
-      postalAddressNode.appendChild(countryNode);
-      
-      const countryCode = party.address.countryCode || this.getCountryCode(party.address.country);
-      this.appendElement(doc, countryNode, 'cbc:IdentificationCode', countryCode);
-      
-      if (party.address.country) {
-        this.appendElement(doc, countryNode, 'cbc:Name', party.address.country);
-      }
+    // Country code (BT-40, BT-55), mandatory (BR-09, BR-11): an ISO 3166-1 alpha-2 code, never
+    // derived from a name (BR-CL-14)
+    const countryNode = doc.createElement('cac:Country');
+    postalAddressNode.appendChild(countryNode);
+    this.appendElement(
+      doc,
+      countryNode,
+      'cbc:IdentificationCode',
+      resolveCountryCode(party.address, elementName === 'cac:AccountingSupplierParty' ? 'seller' : 'buyer', 'ubl'),
+    );
+    if (party.address.country) {
+      this.appendElement(doc, countryNode, 'cbc:Name', party.address.country);
     }
     
     // Party tax scheme (VAT ID)
@@ -277,6 +279,20 @@ export class UBLEncoder extends UBLBaseEncoder {
       partyTaxSchemeNode.appendChild(taxSchemeNode);
       this.appendElement(doc, taxSchemeNode, 'cbc:ID', 'VAT');
     }
+
+    // Seller tax registration identifier (BT-32), the Steuernummer: a party tax scheme other than
+    // VAT, after the VAT one; FC as in CII and the German reference examples. EN 16931 has no
+    // such element for the buyer, so a buyer's tax number is not written.
+    if (elementName === 'cac:AccountingSupplierParty' && party.registrationDetails?.taxNumber) {
+      const partyTaxSchemeNode = doc.createElement('cac:PartyTaxScheme');
+      partyNode.appendChild(partyTaxSchemeNode);
+
+      this.appendElement(doc, partyTaxSchemeNode, 'cbc:CompanyID', party.registrationDetails.taxNumber);
+
+      const taxSchemeNode = doc.createElement('cac:TaxScheme');
+      partyTaxSchemeNode.appendChild(taxSchemeNode);
+      this.appendElement(doc, taxSchemeNode, 'cbc:ID', 'FC');
+    }
     
     // Party legal entity (registration information)
     if (party.registrationDetails) {
@@ -562,19 +578,6 @@ export class UBLEncoder extends UBLBaseEncoder {
     parentElement.appendChild(element);
   }
   
-  /**
-   * Helper method to get country code from country name
-   * Simple implementation that assumes the country name is already a code
-   * @param countryName Country name
-   * @returns Country code (2-letter ISO code)
-   */
-  private getCountryCode(countryName: string): string {
-    // In a real implementation, this would map country names to ISO codes
-    // For now, just return the first 2 characters or "XX" as fallback
-    if (!countryName) return 'XX';
-    return countryName.length >= 2 ? countryName.substring(0, 2).toUpperCase() : 'XX';
-  }
-
   /**
    * Preserves metadata from invoice to enhance UBL XML output
    * @param doc XML document

package/ts/formats/ubl/xrechnung/xrechnung.decoder.ts

@@ -354,6 +354,7 @@ export class XRechnungDecoder extends UBLBaseDecoder {
       let country = '';
       let countryCode = '';
       let vatId = '';
+      let taxNumber = '';
       let registrationId = '';
       let registrationName = '';
       let contactPhone = '';
@@ -411,10 +412,21 @@ export class XRechnungDecoder extends UBLBaseDecoder {
           }
         }
 
-        // Extract tax information
+        // Extract tax information by scheme, as the EN 16931 UBL binding selects it: the VAT
+        // identifier (BT-31, BT-48) under the tax scheme VAT, the tax registration identifier
+        // (BT-32, the Steuernummer) under any other, whichever order the document lists them in;
+        // an entry without a tax scheme identifier is neither
         const taxSchemeNodes = this.select('./cac:PartyTaxScheme', party);
-        if (taxSchemeNodes && Array.isArray(taxSchemeNodes) && taxSchemeNodes.length > 0) {
-          vatId = this.getText('./cbc:CompanyID', taxSchemeNodes[0]) || '';
+        if (taxSchemeNodes && Array.isArray(taxSchemeNodes)) {
+          for (const taxSchemeNode of taxSchemeNodes) {
+            const companyId = this.getText('./cbc:CompanyID', taxSchemeNode);
+            const taxSchemeId = this.getText('./cac:TaxScheme/cbc:ID', taxSchemeNode).trim();
+            if (taxSchemeId === 'VAT') {
+              vatId = vatId || companyId;
+            } else if (taxSchemeId) {
+              taxNumber = taxNumber || companyId;
+            }
+          }
         }
 
         // Extract registration information
@@ -456,7 +468,8 @@ export class XRechnungDecoder extends UBLBaseDecoder {
         registrationDetails: {
           vatId: vatId,
           registrationId: registrationId,
-          registrationName: registrationName
+          registrationName: registrationName,
+          ...(taxNumber ? { taxNumber } : {})
         }
       };
 

package/ts/formats/ubl/xrechnung/xrechnung.encoder.ts

@@ -89,9 +89,6 @@ export class XRechnungEncoder extends UBLEncoder {
       }
     }
     
-    // Add country code handling for German addresses
-    this.fixGermanCountryCodes(doc);
-    
     // Preserve business references from metadata
     this.addBusinessReferences(doc, metadata?.businessReferences);
     
@@ -207,26 +204,6 @@ export class XRechnungEncoder extends UBLEncoder {
     }
   }
   
-  /**
-   * Fixes German country codes in the document
-   * @param doc XML document
-   */
-  private fixGermanCountryCodes(doc: Document): void {
-    const countryNodes = doc.getElementsByTagName('cbc:IdentificationCode');
-    for (let i = 0; i < countryNodes.length; i++) {
-      const node = countryNodes[i];
-      if (node.textContent) {
-        const text = node.textContent.toLowerCase();
-        if (text === 'germany' || text === 'deutschland' || text === 'de') {
-          node.textContent = 'DE';
-        } else if (text.length > 2) {
-          // Try to use first 2 characters as country code
-          node.textContent = text.substring(0, 2).toUpperCase();
-        }
-      }
-    }
-  }
-
   /**
    * Adds business references from metadata to the document
    * @param doc XML document

package/ts/formats/ubl/xrechnung.validator.ts

@@ -53,24 +53,28 @@ export class XRechnungValidator extends EN16931UBLValidator {
       valid = false;
     }
 
-    // BR-DE-5: In Germany, the element "Seller VAT identifier" (BT-31) shall be provided.
-    const sellerCountry = this.getText('//cac:AccountingSupplierParty//cac:PostalAddress//cac:Country/cbc:IdentificationCode');
-    if (sellerCountry === 'DE' && !this.exists('//cac:AccountingSupplierParty//cac:PartyTaxScheme[cac:TaxScheme/cbc:ID="VAT"]/cbc:CompanyID')) {
+    // BR-DE-16 (XRechnung): when a VAT category code S, Z, E, AE, K, G, L or M is used (BT-95,
+    // BT-102, BT-151), the seller states a VAT identifier (BT-31) or a tax registration
+    // identifier (BT-32), which is any party tax scheme of the seller, or a tax representative
+    // (BG-11). A German seller may state its tax number instead of its VAT identification number
+    // (§ 14 Abs. 4 Satz 1 Nr. 2 UStG). No XRechnung rule asks for the buyer's VAT identifier.
+    const vatCategoryCodes = ['S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M'];
+    const categoryNodes = this.select(
+      '/*/cac:AllowanceCharge/cac:TaxCategory/cbc:ID | /*/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID | /*/cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID',
+      this.doc
+    );
+    const usesVatCategory =
+      Array.isArray(categoryNodes) &&
+      categoryNodes.some((node) => vatCategoryCodes.includes(((node as Node).textContent ?? '').trim()));
+    if (
+      usesVatCategory &&
+      !this.exists('/*/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID[normalize-space(.)]') &&
+      !this.exists('/*/cac:TaxRepresentativeParty')
+    ) {
       this.addError(
-        'BR-DE-5',
-        'Seller VAT identifier is required for German sellers',
-        '//cac:AccountingSupplierParty//cac:PartyTaxScheme'
-      );
-      valid = false;
-    }
-
-    // BR-DE-6: In Germany, the element "Buyer VAT identifier" (BT-48) shall be provided.
-    const buyerCountry = this.getText('//cac:AccountingCustomerParty//cac:PostalAddress//cac:Country/cbc:IdentificationCode');
-    if (buyerCountry === 'DE' && !this.exists('//cac:AccountingCustomerParty//cac:PartyTaxScheme[cac:TaxScheme/cbc:ID="VAT"]/cbc:CompanyID')) {
-      this.addError(
-        'BR-DE-6',
-        'Buyer VAT identifier is required for German buyers',
-        '//cac:AccountingCustomerParty//cac:PartyTaxScheme'
+        'BR-DE-16',
+        'A document with the VAT category code S, Z, E, AE, K, G, L or M states the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) or a seller tax representative (BG-11)',
+        '//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme'
       );
       valid = false;
     }

package/ts/formats/utils/country.code.ts

@@ -0,0 +1,53 @@
+import type { business } from '@tsclass/tsclass';
+import { EInvoiceFormatError } from '../../errors.js';
+import { CodeLists } from '../validation/validation.types.js';
+
+/** The party whose address a country code is written for */
+export type TCountryCodeParty = 'seller' | 'buyer';
+
+const partyFields: Record<TCountryCodeParty, { path: string; term: string; presenceRule: string }> = {
+  // BR-09: the seller postal address (BG-5) states the seller country code (BT-40)
+  seller: { path: 'from.address', term: 'BT-40', presenceRule: 'BR-09' },
+  // BR-11: the buyer postal address (BG-8) states the buyer country code (BT-55)
+  buyer: { path: 'to.address', term: 'BT-55', presenceRule: 'BR-11' },
+};
+
+/**
+ * The country code an encoder writes for a party's address: an ISO 3166-1
+ * alpha-2 code EN 16931 accepts (BR-CL-14, `CodeLists.ISO3166`), taken from
+ * `countryCode`, or from `country` when that is already such a code; letter
+ * case does not matter. A code is never derived from a country name, so a
+ * name, an unknown code or a missing country is refused with an
+ * `EInvoiceFormatError` naming the field and the business term.
+ * @param address The party's address
+ * @param party Whether it is the seller's or the buyer's
+ * @param targetFormat The format being written
+ */
+export const resolveCountryCode = (
+  address: Partial<business.IAddress> | undefined,
+  party: TCountryCodeParty,
+  targetFormat: string,
+): string => {
+  const { path, term, presenceRule } = partyFields[party];
+  const refuse = (rule: string, message: string): never => {
+    throw new EInvoiceFormatError(`${rule}: ${message}`, { targetFormat, unsupportedFeatures: [rule] });
+  };
+  const countryCode = (address?.countryCode ?? '').trim();
+  if (countryCode) {
+    if (!CodeLists.ISO3166.codes.has(countryCode.toUpperCase())) {
+      refuse('BR-CL-14', `the ${party} country code (${term}) is an ISO 3166-1 alpha-2 code, ${path}.countryCode is "${countryCode}"`);
+    }
+    return countryCode.toUpperCase();
+  }
+  const country = (address?.country ?? '').trim();
+  if (!country) {
+    refuse(presenceRule, `the ${party} postal address states a country code (${term}), ${path}.countryCode and ${path}.country are missing`);
+  }
+  if (!CodeLists.ISO3166.codes.has(country.toUpperCase())) {
+    refuse(
+      'BR-CL-14',
+      `the ${party} country code (${term}) is an ISO 3166-1 alpha-2 code, ${path}.countryCode is missing and ${path}.country is "${country}", which is not one; a code is not derived from a country name`,
+    );
+  }
+  return country.toUpperCase();
+};

package/ts/formats/utils/eu.memberstates.ts

@@ -0,0 +1,16 @@
+/**
+ * The member states of the European Union, by ISO 3166-1 alpha-2 code (27
+ * since 1 February 2020). Greece is `GR` here, as in an address; its VAT
+ * identification numbers carry the prefix `EL` instead.
+ */
+export const EU_MEMBER_STATES: ReadonlySet<string> = new Set([
+  'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
+  'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
+  'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE',
+]);
+
+/**
+ * Whether an ISO 3166-1 alpha-2 country code is that of an EU member state
+ * @param countryCode The country code, in upper case
+ */
+export const isEuMemberState = (countryCode: string): boolean => EU_MEMBER_STATES.has(countryCode);

package/ts/formats/utils/vat.category.ts

@@ -49,14 +49,19 @@ export const getVatExemption = (category: TVatCategoryCode, language: string | u
  * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
  *   recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
  *   UStG; a stated amount would be owed under § 14c Abs. 1 UStG).
- * - BR-AE-02: the seller states a VAT identifier (BT-31) and the buyer a VAT
- *   identifier (BT-48) or a legal registration identifier (BT-47). The rule
- *   also accepts the seller's tax registration identifier (BT-32, e.g. the
- *   Steuernummer) or a tax representative's VAT identifier (BT-63) instead of
- *   BT-31; the envelope can state neither, so a seller without a VAT
- *   identifier is refused. A domestic § 13b issuer that states only a
- *   Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows, is therefore
- *   refused until the envelope carries a tax number.
+ * - BR-AE-02: the seller states a VAT identifier (BT-31) or a tax
+ *   registration identifier (BT-32, `registrationDetails.taxNumber`, the
+ *   Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows instead), and the
+ *   buyer a VAT identifier (BT-48) or a legal registration identifier (BT-47).
+ *   The rule also accepts a tax representative's VAT identifier (BT-63) for
+ *   the seller; the envelope cannot state one, so a seller with neither BT-31
+ *   nor BT-32 is refused.
+ * The envelope has no place of supply, so whether a document is one for a
+ * supply in another member state, whose invoice states the VAT identification
+ * numbers of both parties (§ 14a Abs. 1 Satz 3 UStG), cannot be told here: a
+ * domestic § 13b supply to a buyer based in another member state is taxed in
+ * Germany and may state a tax number. Only what BR-AE-02 requires is checked;
+ * the issuing application enforces § 14a Abs. 1.
  * @param accountingDoc The document
  * @param targetFormat The format being written
  */
@@ -73,10 +78,10 @@ export const assertVatCategoryWritable = (accountingDoc: TAccountingDoc, targetF
     }
   }
   const seller = accountingDoc.from?.registrationDetails;
-  if (!seller?.vatId) {
+  if (!seller?.vatId && !seller?.taxNumber) {
     refuse(
       'BR-AE-02',
-      'a reverse charge document states the seller VAT identifier (BT-31), from.registrationDetails.vatId is missing; the rule would also accept a tax registration identifier (BT-32) or a tax representative (BT-63), which the envelope cannot state',
+      'a reverse charge document states the seller VAT identifier (BT-31) or tax registration identifier (BT-32), from.registrationDetails.vatId and .taxNumber are missing; the rule would also accept a tax representative (BT-63), which the envelope cannot state',
     );
   }
   const buyer = accountingDoc.to?.registrationDetails;

package/ts/formats/validation/codelist.validator.ts

@@ -96,7 +96,7 @@ export class CodeListValidator {
     const buyerCountry = invoice.to?.address?.countryCode;
     if (buyerCountry && !CodeLists.ISO3166.codes.has(buyerCountry.toUpperCase())) {
       this.addError(
-        'BR-CL-15',
+        'BR-CL-14',
         `Invalid buyer country code: ${buyerCountry}. Must be ISO 3166-1 alpha-2`,
         'EN16931',
         'to.address.countryCode',
@@ -110,7 +110,7 @@ export class CodeListValidator {
     const deliveryCountry = invoice.metadata?.deliveryAddress?.countryCode;
     if (deliveryCountry && !CodeLists.ISO3166.codes.has(deliveryCountry.toUpperCase())) {
       this.addError(
-        'BR-CL-16',
+        'BR-CL-14',
         `Invalid delivery country code: ${deliveryCountry}. Must be ISO 3166-1 alpha-2`,
         'EN16931',
         'metadata.deliveryAddress.countryCode',

package/ts/formats/validation/validation.types.ts

@@ -96,13 +96,30 @@ export const CodeLists = {
     ])
   },
   
-  // ISO 3166-1 alpha-2 Country codes
+  // ISO 3166-1 alpha-2 country codes, as EN 16931 accepts them (BR-CL-14, BR-CL-15): the code list
+  // of the CEN/TC 434 validation artefacts 1.3.16 for UBL, which adds 1A (Kosovo) and XI (Northern
+  // Ireland) to the codes ISO 3166-1 assigns
   ISO3166: {
-    version: '2020',
+    version: 'EN 16931 validation artefacts 1.3.16',
     codes: new Set([
-      'DE', 'FR', 'IT', 'ES', 'NL', 'BE', 'AT', 'CH', 'GB', 'IE', 'PT', 'GR',
-      'SE', 'NO', 'DK', 'FI', 'PL', 'CZ', 'HU', 'RO', 'BG', 'HR', 'SI', 'SK',
-      'LT', 'LV', 'EE', 'LU', 'MT', 'CY', 'US', 'CA', 'AU', 'NZ', 'JP', 'CN'
+      '1A', 'AD', 'AE', 'AF', 'AG', 'AI', 'AL', 'AM', 'AO', 'AQ', 'AR', 'AS', 'AT', 'AU',
+      'AW', 'AX', 'AZ', 'BA', 'BB', 'BD', 'BE', 'BF', 'BG', 'BH', 'BI', 'BJ', 'BL', 'BM',
+      'BN', 'BO', 'BQ', 'BR', 'BS', 'BT', 'BV', 'BW', 'BY', 'BZ', 'CA', 'CC', 'CD', 'CF',
+      'CG', 'CH', 'CI', 'CK', 'CL', 'CM', 'CN', 'CO', 'CR', 'CU', 'CV', 'CW', 'CX', 'CY',
+      'CZ', 'DE', 'DJ', 'DK', 'DM', 'DO', 'DZ', 'EC', 'EE', 'EG', 'EH', 'ER', 'ES', 'ET',
+      'FI', 'FJ', 'FK', 'FM', 'FO', 'FR', 'GA', 'GB', 'GD', 'GE', 'GF', 'GG', 'GH', 'GI',
+      'GL', 'GM', 'GN', 'GP', 'GQ', 'GR', 'GS', 'GT', 'GU', 'GW', 'GY', 'HK', 'HM', 'HN',
+      'HR', 'HT', 'HU', 'ID', 'IE', 'IL', 'IM', 'IN', 'IO', 'IQ', 'IR', 'IS', 'IT', 'JE',
+      'JM', 'JO', 'JP', 'KE', 'KG', 'KH', 'KI', 'KM', 'KN', 'KP', 'KR', 'KW', 'KY', 'KZ',
+      'LA', 'LB', 'LC', 'LI', 'LK', 'LR', 'LS', 'LT', 'LU', 'LV', 'LY', 'MA', 'MC', 'MD',
+      'ME', 'MF', 'MG', 'MH', 'MK', 'ML', 'MM', 'MN', 'MO', 'MP', 'MQ', 'MR', 'MS', 'MT',
+      'MU', 'MV', 'MW', 'MX', 'MY', 'MZ', 'NA', 'NC', 'NE', 'NF', 'NG', 'NI', 'NL', 'NO',
+      'NP', 'NR', 'NU', 'NZ', 'OM', 'PA', 'PE', 'PF', 'PG', 'PH', 'PK', 'PL', 'PM', 'PN',
+      'PR', 'PS', 'PT', 'PW', 'PY', 'QA', 'RE', 'RO', 'RS', 'RU', 'RW', 'SA', 'SB', 'SC',
+      'SD', 'SE', 'SG', 'SH', 'SI', 'SJ', 'SK', 'SL', 'SM', 'SN', 'SO', 'SR', 'SS', 'ST',
+      'SV', 'SX', 'SY', 'SZ', 'TC', 'TD', 'TF', 'TG', 'TH', 'TJ', 'TK', 'TL', 'TM', 'TN',
+      'TO', 'TR', 'TT', 'TV', 'TW', 'TZ', 'UA', 'UG', 'UM', 'US', 'UY', 'UZ', 'VA', 'VC',
+      'VE', 'VG', 'VI', 'VN', 'VU', 'WF', 'WS', 'XI', 'YE', 'YT', 'ZA', 'ZM', 'ZW',
     ])
   },
   

package/ts/formats/validation/vat-categories.validator.ts

@@ -3,6 +3,7 @@ import { findInvalidItemAmounts, getTotalsSkippedResult } from '../utils/documen
 import type { TAccountingDocItem } from '@tsclass/tsclass/dist_ts/finance/index.js';
 import type { EInvoice } from '../../einvoice.js';
 import { CurrencyCalculator } from '../utils/currency.utils.js';
+import { isEuMemberState } from '../utils/eu.memberstates.js';
 import type { ValidationResult } from './validation.types.js';
 
 /**
@@ -748,12 +749,7 @@ export class VATCategoriesValidator {
   }
   
   private isEUCountry(countryCode: string): boolean {
-    const euCountries = [
-      'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
-      'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
-      'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
-    ];
-    return euCountries.includes(countryCode);
+    return isEuMemberState(countryCode);
   }
   
   private isReverseChargeService(item: TAccountingDocItem): boolean {