Peppol BIS Billing 3.0 · rule

BR-AF-04

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AF-04 mean? An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-04?

When a document level charge (BG-21) 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). At least one of these seller tax identifiers is required so the IGIC charged can be attributed to a registered seller. In UBL these are cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID.

Official rule text

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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 charge (AllowanceCharge with ChargeIndicator true) present but no seller tax identifier
Seller VAT ID omitted because the mapping only emits it for standard-rated invoices
Only the buyer's VAT identifier was provided

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.