NL-R-005
For suppliers in the Netherlands, if the customer is in the Netherlands, the customer's legal entity identifier MUST be either a KVK or OIN number (schemeID 0106 or 0190)
What does this rule mean?
A Dutch buyer's legal entity identifier is neither a KVK nor an OIN number.
As for the seller, only KVK (0106) and OIN (0190) are permitted.
Official rule message (standard)
For suppliers in the Netherlands, if the customer is in the Netherlands, the customer's legal entity identifier MUST be either a KVK or OIN number (schemeID 0106 or 0190)
Where the rule applies
Syntax: CII · UBL
The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.
UBL
cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID[$supplierCountryIsNL and $customerCountryIsNL]
CII
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:SpecifiedLegalOrganization/ram:ID[$supplierCountryIsNL and $customerCountryIsNL]
Technical test
The rule passes when this Schematron expression holds true:
(contains(concat(' ', string-join(@schemeID, ' '), ' '), ' 0106 ')
or
contains(concat(' ', string-join(@schemeID, ' '), ' '), ' 0190 ')
) and (normalize-space(.) != '')
How to fix it
A missing or incorrect business entry only you can supply. Add or correct it, then re-check.
Use a KVK or OIN number for the buyer.
Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.
Check an e-invoice here
Drop an XML or ZUGFeRD PDF file here. Validation runs locally in your browser against EN 16931 — your file never leaves your machine.