attestwireAttestwire › Rule reference › BR-AG-02
BR-AG-02 Ceuta and Melilla IPSI 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 M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), 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-AG-02",
"field": [
"BT-31",
"BT-32"
],
"severity": "fatal",
"message": "A line uses VAT category M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), 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). IPSI is the indirect tax levied in Ceuta and Melilla, which are likewise outside the EU VAT area. As with IGIC, the tax is real and collected, so the identifier requirement is the same as for a standard-rated supply.",
"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-AG-02"
}