E-invoice / Rules / BR-AG-04

E-invoice rule EN 16931 schematron

BR-AG-04: With VAT category M (IPSI, Ceuta and Melilla)

With VAT category M (IPSI, Ceuta and Melilla) the invoice has to carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) or the tax representative VAT identifier (BT-63). There is nothing in cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID.

Original wording of the rule

[BR-AG-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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).

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

1. Open the XML file and find the element cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID.
2. Add or correct the element the way the wording of the rule above asks for.
3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

A correct UBL 2.1 snippet

<cac:AccountingSupplierParty
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>SK2120000001</cbc:CompanyID>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>

The snippet is only the part of the document the rule is about. Put it in the right place inside your invoice; the namespaces are written here only so that the snippet reads on its own.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

UBL elements: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

Where we point in the file: /Invoice/cac:AllowanceCharge[2]

Related rules

• BR-AG-02 With VAT category M (IPSI, Ceuta and Melilla) the invoice has to carry
• BR-AG-03 With VAT category M (IPSI, Ceuta and Melilla) the invoice has to carry
• BR-AG-05 Line 1 has VAT category M (IPSI, Ceuta and Melilla), so the VAT rate
• BR-AG-06 The allowance on document level has VAT category M
• BR-AG-07 The charge on document level has VAT category M

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.