Peppol BIS Billing 3.0 · rule

BR-AG-02

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AG-02 mean? An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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).

Why did my invoice fail BR-AG-02?

When any invoice line uses the VAT category code "IPSI" (code M, Ceuta/Melilla), 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 identifiers is needed to attribute the IPSI liability to a registered seller. In UBL, BT-31/BT-32 are in cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID and BT-63 in cac:TaxRepresentativeParty.

Official rule text

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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).

Common causes

Seller has no PartyTaxScheme/CompanyID on the invoice
Seller identified only by a legal registration number, not a tax identifier
Tax representative present but without its 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.