Reference

BR-AG-04 IPSI document charge requires a seller tax identifier

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-charge counterpart of BR-AG-02 and BR-AG-03: a IPSI surcharge (the indirect tax of Ceuta and Melilla) also requires a seller tax identifier, 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 charge uses category "M" (IPSI), e.g. seller VAT ID ESB51123456.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

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

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</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>true</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-102 Document level charge VAT category code

BT-31 Seller VAT identifier

BT-63 Seller tax representative VAT identifier

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