BR-AF-03 — E-Invoice Validation Rule & Fix

Fixture ID: regionalAllowanceNoRate · XPath: /ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

This invoice contains a document level allowance (BG-20) whose VAT category code (BT-95) is L (Canary Islands general indirect tax (IGIC)) — allowances[0] — so the invoice must contain the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the seller tax representative VAT identifier (BT-63). IGIC is the Canary Islands' own general indirect tax, levied instead of VAT because the archipelago is outside the EU VAT area while remaining inside the customs union. A document level adjustment in this category changes the IGIC base the same way a standard-rated one changes the VAT base, so the same identification requirement applies — the tax is collected on behalf of a real administration, the Canarian one.

2. How to Fix BR-AF-03

Set seller.vatId to your Spanish NIF-IVA (e.g. "ESX1234567X"), or seller.taxRegistrationId if you hold a national tax number rather than a VAT identifier, or supply the taxRepresentative group.

3. Valid Code / Payload Example

"seller": { "vatId": "ESX1234567X" }