attestwireAttestwire › Rule reference › BR-AF-03
BR-AF-03 A Canary Islands IGIC allowance requires a seller or tax representative tax ID
noun · EN 16931 · fatal · BT-31 / BT-32
For a sample invoice, the library reports: This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is L (Canary Islands general indirect tax (IGIC)) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63).
- Business term
BT-31 / BT-32- Severity
fatal
The fix
Set seller.vatId to your Spanish NIF-IVA (e.g. "ESX1234567X"), or seller.taxRegistrationId if you hold a national tax number rather than a VAT identifier, or supply the taxRepresentative group.
A passing value
"seller": { "vatId": "ESX1234567X" }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-03",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is L (Canary Islands general indirect tax (IGIC)) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63). IGIC is the Canary Islands' own general indirect tax, levied instead of VAT because the archipelago is outside the EU VAT area while remaining inside the customs union. A document level adjustment in this category changes the IGIC base the same way a standard-rated one changes the VAT base, so the same identification requirement applies — the tax is collected on behalf of a real administration, the Canarian one.",
"fix": "Set seller.vatId to your Spanish NIF-IVA (e.g. \"ESX1234567X\"), or seller.taxRegistrationId if you hold a national tax number rather than a VAT identifier, or supply the taxRepresentative group.",
"example": "\"seller\": { \"vatId\": \"ESX1234567X\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-AF-03"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.