BR-AG-03
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).
Official rule text
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).
Related rules
BR-AG-01 · BR-AG-02 · BR-AG-04 · BR-AG-05 · BR-AG-06 · BR-AG-07 · BR-AG-08 · BR-AG-09
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