BR-AG-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 M (Tax on production, services and imports in Ceuta and Melilla (IPSI)), 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). IPSI is the indirect tax levied in Ceuta and Melilla, which are likewise outside the EU VAT area. As with IGIC, the tax is real and collected, so the identifier requirement is the same as for a standard-rated supply.

2. How to Fix BR-AG-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" }