BR-AF-04 This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is L (Canary Islands general indirect tax (IGIC)) — charges[1] — 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)
This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is L (Canary Islands general indirect tax (IGIC)) — charges[1] — 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.
This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.
- Business term
BT-31 / BT-32- Severity
fatal
What the library returns
The exact object in result.errors when this rule fires.
Generated by running @attestwire/en16931, not transcribed:
{
"rule": "BR-AF-04",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is L (Canary Islands general indirect tax (IGIC)) — charges[1] — 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[4]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-AF-04"
}
xpath locates the element in the generated UBL document,
which is where a KoSIT or Peppol validator will report the same problem.
A passing value
"seller": { "vatId": "ESX1234567X" }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.