Reference

BR-AG-03 IPSI document allowance requires a seller tax identifier

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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

ERROR

XRechnung 3.0

Context and Significance

This is the document-allowance counterpart of BR-AG-02: any IPSI deduction (the indirect tax of Ceuta and Melilla) still needs the seller to be tax-registered, and the category comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack.

Solution

Provide a seller tax identifier (BT-31, BT-32 or BT-63) whenever a document level allowance uses category "M" (IPSI), e.g. seller VAT ID ESB51123456.

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Valid Examples

Use these points as the practical checks for this section.

Document level allowance with category "M" (IPSI) and seller VAT ID (BT-31) ESB51123456 present

Invalid Examples

Use these points as the practical checks for this section.

Document level allowance with category "M" (IPSI) but no seller VAT ID, tax registration or tax representative ID anywhere

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<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:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Seller SL</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>

Affected Fields

BT-95 Document level allowance VAT category code

BT-31 Seller VAT identifier

BT-63 Seller tax representative VAT identifier

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