attestwireAttestwire › Rule reference › BR-AF-02
BR-AF-02 Canary Islands IGIC lines require a seller or tax representative tax ID
noun · EN 16931 · fatal · BT-31 / BT-32
For a sample invoice, the library reports: A line uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11).
- Business term
BT-31 / BT-32- Severity
fatal
The fix
Set seller.vatId (e.g. "DE123456789"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.
A passing value
"seller": { "vatId": "DE123456789" }What the library returns
The full error returned by @attestwire/en16931. It includes the rule ID,
affected field and suggested correction. Developers can use this object in their application:
{
"rule": "BR-AF-02",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "A line uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11). IGIC is the Canary Islands' own indirect tax, charged instead of VAT because the archipelago sits outside the EU VAT area. It is still a tax you collect on the state's behalf, so the state still has to be able to trace it to a registered person.",
"fix": "Set seller.vatId (e.g. \"DE123456789\"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.",
"example": "\"seller\": { \"vatId\": \"DE123456789\" }",
"docsUrl": "https://attestwire.com/rules/BR-AF-02"
}