BR-AG-04 — E-Invoice Validation Rule & Fix

Fixture ID: regionalAllowanceNoRate · XPath: /ubl:Invoice/cac:AllowanceCharge[3]/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is M (Tax on production, services and imports in Ceuta and Melilla (IPSI)) — charges[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). IPSI is the tax on production, services and imports levied in Ceuta and Melilla, which sit outside both the EU VAT area and the customs union. As with IGIC, the tax on the adjusted supply is real and collected, so the seller has to be identifiable to the administration that levies it.

2. How to Fix BR-AG-04

Set seller.vatId (e.g. "ESX1234567X"), or seller.taxRegistrationId, or supply the taxRepresentative group.

3. Valid Code / Payload Example

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