Peppol BIS Billing 3.0 · rule

BR-AF-03

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AF-03 mean? 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).

Why did my invoice fail BR-AF-03?

When a document level allowance (BG-20) uses the VAT category code "IGIC" (code L), the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32), and/or the Seller tax representative VAT identifier (BT-63). This is the same seller-identification requirement as for IGIC invoice lines, applied when the IGIC category appears on a document level allowance. In UBL these identifiers live in the supplier party's cac:PartyTaxScheme/cbc:CompanyID or in cac:TaxRepresentativeParty.

Official rule text

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).

Common causes

An IGIC-categorised AllowanceCharge exists but the seller has no tax identifier on the invoice
Seller VAT number stored only in a non-tax field such as PartyIdentification
Tax representative party present without a VAT identifier

How do I fix it?

<cac:AccountingSupplierParty><cac:Party>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>ES12345678Z</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</cac:Party></cac:AccountingSupplierParty>

Check your invoice against this rule

Paste it into the live demo, or call POST /v1/validate. See the quickstart.