BR-AG-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AG-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" 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) = 'M'][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) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-AG-02 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-25, BT-151, BT-31, BT-32, BT-63.
What this rule requires
This fatal rule applies to invoices or credit notes with an invoice line whose VAT category code is IPSI (in UBL and CII the tests select the code M). If such a line is present, the document must also include at least one seller identification: in UBL, a cbc:CompanyID inside cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (seller VAT or tax registration) or a cbc:CompanyID inside cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID VAT; in CII, a ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC under the seller trade party, or with @schemeID VA under the seller tax representative trade party. The UBL test does not restrict the seller’s PartyTaxScheme CompanyID to a specific tax scheme, so any such CompanyID satisfies the seller branch. The document fails when such a line exists but none of these identifiers are present.
How to fix
Add the missing identifier in the relevant syntax. For UBL, add cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with the seller’s VAT or tax registration number, or add cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with a cac:TaxScheme/cbc:ID of VAT. For CII, add ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or add ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA. If the line’s VAT category code is not actually M/IPSI, correct it to the appropriate code so this rule does not apply.
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-AG-02.
Validate an invoice against these rules · All release changes