BR-AF-04: An Invoice that contains a Document level charge (BG-21) where the Document level charge…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AF-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[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:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-AF-04 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-21, BT-102, BT-31, BT-32, BT-63.
What this rule requires
The rule requires that if the invoice or credit note contains a document level charge (BG-21, „Dokumentenebene Zuschlag“) whose VAT category code (BT-102) is IGIC — represented in UBL by cbc:ID = L and in CII by CategoryCode = L — then the document must also contain 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, the affected charge is cac:AllowanceCharge with cbc:ChargeIndicator=true() and cac:TaxCategory where cbc:ID = L and cac:TaxScheme/cbc:ID = VAT (case and surrounding whitespace are ignored); the identifier requirement is met by cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or by cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT and cbc:CompanyID. In CII, the affected charge is ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax where ram:CategoryCode = L and upper-case(ram:TypeCode) = VAT; the identifier requirement is met by ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC, or by ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA. A fatal error means the document fails validation when such a charge exists but none of the required identifiers is present.
How to fix
Add at least one of the required seller identifiers to the invoice. In UBL, add either cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (seller VAT number or tax registration number), or cbc:CompanyID under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT. In CII, add either ram:ID under ram:SellerTradeParty/ram:SpecifiedTaxRegistration with @schemeID = VA or FC, or ram:ID under ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration with @schemeID = VA. Ensure the value is the correct identifier for the seller or tax representative.
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-04.
Validate an invoice against these rules · All release changes