Tax identifiers for an IGIC-category allowance

Error BR-AF-03 EN 16931

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

The invoice contains an allowance in category L, but it has neither a seller tax identifier with schemeID VA or FC nor a seller tax representative VAT identifier with schemeID VA.

What the rule means

For an allowance in category L, the invoice must contain at least one of the seller or seller tax representative identifiers allowed by the test.

Affected fields BG-20 BT-95 BT-31 BT-32 BT-63
Please provide a tax identifier for the IGIC-category allowance

An allowance in category L is included, but none of the accepted seller or tax representative identifiers is provided. You can add an accepted tax identifier to the invoice.

What to do
  1. Add a SpecifiedTaxRegistration/ID with schemeID VA or FC under SellerTradeParty, or an ID with schemeID VA under SellerTaxRepresentativeTradeParty.
  2. Check LegalOrganization.ID and TaxRegistration.SchemeID, as well as the AddSellerTaxRegistration(...) call.
  3. Generate the invoice again and validate it again.
What it looks like
✗ Triggers the message 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="FC">123</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
✓ Correct 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">ES12345678Z</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
Check in FactoorSharp
  • LegalOrganization.ID (SellerTradeParty: BT-31; SellerTradeParty: BT-32; SellerTaxRepresentativeTradeParty: BT-63)
  • TaxRegistration.SchemeID (For Seller VAT identifier: BT-31; For Seller tax registration identifier: BT-32)
  • FacturXInvoice.AddSellerTaxRegistration(no, schemeID) (BT-31)
  • FacturXInvoice.GetSellerTaxRegistration() (BT-31)
  • FacturXInvoice.GetSellerTaxRepresentativeTaxRegistration() (BT-63)
Good to know

For the seller, VA and FC are accepted schemeID values; for the tax representative, only VA is accepted.

Technical details

The test accepts a seller ID with schemeID VA or FC under SellerTradeParty, or an ID with schemeID VA under SellerTaxRepresentativeTradeParty.

Where the rule applies

The rule applies to the invoice when a document-level allowance in SpecifiedTradeAllowanceCharge uses VAT category L for IGIC.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='false']/ ram:CategoryTradeTax[ram:CategoryCode = 'L']
Test expression (assert/@test)
/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']