Seller identifier for an IPSI charge

Error BR-AG-04 EN 16931

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).

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

The invoice contains a document-level charge with VAT category M, but none of the required tax identifiers is present. The seller’s VAT identifier (schemeID VA), seller’s tax registration identifier (schemeID FC), and/or the tax representative’s VAT identifier (schemeID VA) is missing.

What the rule means

For a document-level charge in category M, the invoice must contain at least one of the specified tax identifiers for the seller or the seller’s tax representative.

Affected fields BG-21 BT-102 BT-31 BT-32 BT-63
Please add a seller tax identifier for the IPSI charge

A required tax identifier is missing for the document-level charge with VAT category M. You can complete the invoice by providing one of the accepted identifiers.

What to do
  1. Add the seller’s VAT identifier with schemeID VA or the seller’s tax registration identifier with schemeID FC.
  2. Check the assignment using LegalOrganization.ID and TaxRegistration.SchemeID.
  3. Alternatively, add the tax representative’s VAT identifier with schemeID VA.
  4. Generate the invoice again and validate it.
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)
Technical details

The test accepts either a ram:ID under SellerTradeParty with schemeID VA or FC, or a ram:ID under SellerTaxRepresentativeTradeParty with schemeID VA.

Where the rule applies

The rule applies to a document-level charge in ram:SpecifiedTradeAllowanceCharge whose VAT category is M.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='true']/ ram:CategoryTradeTax[ram:CategoryCode = 'M']
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']