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BR-AG-03

For an allowance with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

For an allowance with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing.

What the issuer needs to change

Add the missing numbers.

Fields concerned

BG-20 document level allowances
BT-31 seller VAT identifier
BT-32 seller tax registration identifier
BT-63 seller tax representative VAT identifier
BT-95 document level allowance VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not((exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[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:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'M'][upper-case(ram:TypeCode) = 'VAT']
Test: not(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = ('VA', 'FC')] or /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'])

Related rules

BR-AF-10With "IGIC (Canary Islands)" (L) no exemption reason may be given (BT-120, BT-121)
BR-AG-01Lines, allowances or charges use the VAT category "IPSI (Ceuta and Melilla)" (M), but the VAT breakdown …
BR-AG-02For lines with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-AG-04For a charge with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is …
BR-AG-05For a line with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
BR-AG-06For an allowance with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).