Attestwire

Rule reference

BR-AF-05 A line uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing

Line 1 uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing. IGIC is a tax that is actually charged, so the rate is the substance of the line, not decoration — and unlike category S, L does admit a rate of exactly 0, because IGIC relieves some supplies by rate rather than by exemption. What it does not admit is silence, or a negative figure.

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-152
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-AF-05",
  "field": "BT-152",
  "severity": "fatal",
  "message": "Line 1 uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing. IGIC is a tax that is actually charged, so the rate is the substance of the line, not decoration — and unlike category S, L does admit a rate of exactly 0, because IGIC relieves some supplies by rate rather than by exemption. What it does not admit is silence, or a negative figure.",
  "fix": "Set line.vatRate to the applicable IGIC percentage as a number. IGIC is the Canary Islands tax and its bands are set nationally: 7 for the general rate, 0 for a zero-rated Canarian supply, and 3, 9.5, 15 or 20 for the reduced and increased bands. If the supply is in mainland Spain and bears VAT rather than IGIC, the category is S.",
  "example": "\"vatCategory\": \"L\", \"vatRate\": 7",
  "xpath": "/ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-AF-05"
}

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

the shape this field expects
"vatCategory": "L", "vatRate": 7

The fix

Set line.vatRate to the applicable IGIC percentage as a number. IGIC is the Canary Islands tax and its bands are set nationally: 7 for the general rate, 0 for a zero-rated Canarian supply, and 3, 9.5, 15 or 20 for the reduced and increased bands. If the supply is in mainland Spain and bears VAT rather than IGIC, the category is S.

All 292 rules →

Nearby: BR-AF-06 — The document level allowance at allowances[0] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-96) must be 0 (zero) or greater than zero, but it is missing; 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); BR-AF-07 — The document level charge at charges[1] uses VAT category L (Canary Islands general indirect tax (IGIC)), so its VAT rate (BT-103) must be 0 (zero) or greater than zero, but it is missing.

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

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