BR-AF-05 — E-Invoice Validation Rule & Fix

Fixture ID: regionalNoRate · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

Line 1 uses VAT category L (Canary Islands general indirect tax (IGIC)), so the invoiced item VAT rate (BT-152) must be 0 (zero) or greater than zero, but it is missing. IGIC is a tax that is actually charged, so the rate is the substance of the line, not decoration — and unlike category S, L does admit a rate of exactly 0, because IGIC relieves some supplies by rate rather than by exemption. What it does not admit is silence, or a negative figure.

2. How to Fix BR-AF-05

Set line.vatRate to the applicable IGIC percentage as a number. IGIC is the Canary Islands tax and its bands are set nationally: 7 for the general rate, 0 for a zero-rated Canarian supply, and 3, 9.5, 15 or 20 for the reduced and increased bands. If the supply is in mainland Spain and bears VAT rather than IGIC, the category is S.

3. Valid Code / Payload Example

"vatCategory": "L", "vatRate": 7