Attestwire

Rule reference

BR-AG-02 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)

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.

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:

TeachingError
{
  "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"
}

A passing value

the shape this field expects
"seller": { "vatId": "DE123456789" }

The fix

Set seller.vatId (e.g. "DE123456789"). If you are not VAT-registered but have a national tax number, set seller.taxRegistrationId instead.

All 292 rules →

Nearby: BR-AG-03 — This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is M (Tax on production, services and imports in Ceuta and Melilla (IPSI)) — allowances[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-AG-01 — The VAT breakdown must carry a group for this category, for IPSI, Ceuta and Melilla; BR-AG-04 — This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is M (Tax on production, services and imports in Ceuta and Melilla (IPSI)) — charges[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).

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

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.