Tax identifiers for an allowance for an intra-community supply

Error BR-IC-03 EN 16931

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

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 K, but either the seller’s or seller tax representative’s VAT identifier is missing, or the buyer’s VAT identifier is missing. Both requirements must be met.

What the rule means

For an intra-community supply, the rule requires a VAT identifier for the seller or the seller’s tax representative, as well as a VAT identifier for the buyer.

Affected fields BG-20 BT-95 BT-31 BT-63 BT-48
Please provide VAT identifiers for the seller and the buyer

An allowance for an intra-community supply is included, but at least one required VAT identifier is missing. You can complete the seller and buyer details in the invoice.

What to do
  1. Add a SpecifiedTaxRegistration/ID with schemeID equal to VA under SellerTradeParty or SellerTaxRepresentativeTradeParty.
  2. Add a SpecifiedTaxRegistration/ID with schemeID equal to VA under BuyerTradeParty.
  3. Check the seller entry through AddSellerTaxRegistration(...) and the buyer entry through AddBuyerTaxRegistration(...).
  4. Generate the invoice again and validate it again.
What it looks like
✗ Triggers the message 
<ram:BuyerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">FR123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:BuyerTradeParty>
✓ Correct 
<ram:SellerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
<ram:BuyerTradeParty>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">FR123456789</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:BuyerTradeParty>
Check in FactoorSharp
  • LegalOrganization.ID (SellerTradeParty: BT-31; SellerTaxRepresentativeTradeParty: BT-63)
  • FacturXInvoice.AddBuyerTaxRegistration(no, schemeID) (BT-48)
  • FacturXInvoice.AddSellerTaxRegistration(no, schemeID) (BT-31)
  • FacturXInvoice.BuyerTaxRegistration (BT-48)
  • FacturXInvoice.GetBuyerTaxRegistration() (BT-48)
Technical details

The test requires a SpecifiedTaxRegistration/ID with schemeID equal to VA under SellerTradeParty or SellerTaxRepresentativeTradeParty, and also such an ID under BuyerTradeParty.

Where the rule applies

The rule applies to the invoice when a document-level allowance in SpecifiedTradeAllowanceCharge uses VAT category K for an intra-community supply.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='false']/ ram:CategoryTradeTax[ram:CategoryCode = 'K']
Test expression (assert/@test)
( //ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or //ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ ram:ID[@schemeID = 'VA'] ) and //ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']