BR-AF-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-AF-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-AF-02 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-31, BT-32, BT-63.
What this rule requires
The rule applies when an invoice or credit note contains an invoice line with Invoiced item VAT category code (BT-151) “IGIC”, represented as cbc:ID = L under a VAT cac:TaxScheme in UBL, or ram:CategoryCode = L with ram:TypeCode = VAT in CII. If such a line exists, the document must include at least one of the seller VAT identifier (BT-31), seller tax registration identifier (BT-32), or seller tax representative VAT identifier (BT-63). In UBL, this means a cbc:CompanyID in the seller's cac:PartyTaxScheme or a VAT-scheme cbc:CompanyID in a cac:TaxRepresentativeParty; in CII, it means a ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC on the ram:SellerTradeParty, or @schemeID = VA on the ram:SellerTaxRepresentativeTradeParty. Documents with an IGIC line but none of these identifiers fail validation because severity is fatal.
How to fix
If the line is correctly IGIC, add the missing identifier: in UBL, place cbc:CompanyID in /ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (or in cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT); in CII, add ram:SpecifiedTaxRegistration/ram:ID under ram:SellerTradeParty with @schemeID = VA or FC, or under ram:SellerTaxRepresentativeTradeParty with @schemeID = VA. If the line is not supposed to be IGIC, set its VAT category code to the appropriate non-L value in the relevant syntax.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-AF-02.
Validate an invoice against these rules · All release changes