Reference
Markdown exportBR-AF-02 IGIC invoice line requires a seller tax identifier
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Problem Description
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
ERROR
XRechnung 3.0
Context and Significance
IGIC supplies (the Canary Islands indirect tax) presuppose a registered seller, so the IGIC category comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack requires at least one seller tax identifier on the invoice.
Solution
Populate at least one of cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (BT-31/BT-32) or the tax representative VAT ID (BT-63), e.g. seller VAT ID ESB35123456.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- A line with category "L" (IGIC) and seller VAT ID (BT-31) ESB35123456 present
Invalid Examples
Use these points as the practical checks for this section.
- A line with category "L" (IGIC) while the seller party carries no VAT ID, tax registration or tax representative ID
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>ESB35123456</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty><cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyLegalEntity>
<cbc:RegistrationName>Seller SL</cbc:RegistrationName>
</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty>