BR-AF-02 — E-Invoice Validation Rule & Fix

Fixture ID: regionalNoSellerId · XPath: N/A (Computed / Semantic Rule)

1. Why This Rule Triggers (Diagnostic Message)

A line uses VAT category L (Canary Islands general indirect tax (IGIC)), 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). IGIC is the Canary Islands' own indirect tax, charged instead of VAT because the archipelago sits outside the EU VAT area. It is still a tax you collect on the state's behalf, so the state still has to be able to trace it to a registered person.

2. How to Fix BR-AF-02

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

3. Valid Code / Payload Example

"seller": { "vatId": "DE123456789" }