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BR-AG-02 IPSI 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 "IPSI" 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 "IPSI" 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

IPSI supplies (the indirect tax of Ceuta and Melilla) presuppose a registered seller, so the IPSI 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 ESB51123456.

Quick actions

Valid Examples

Use these points as the practical checks for this section.

  • A line with category "M" (IPSI) and seller VAT ID (BT-31) ESB51123456 present

Invalid Examples

Use these points as the practical checks for this section.

  • A line with category "M" (IPSI) while the seller party carries no VAT ID, tax registration or tax representative ID

Code Examples

Valid XML
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>ESB51123456</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
Invalid XML
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Seller SL</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>

Affected Fields

Validation Tools