Peppol BIS Billing 3.0 · rule

BR-AG-03

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-AG-03 mean? 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).

Why did my invoice fail BR-AG-03?

When a document level allowance (BG-20) uses the VAT category code "IPSI" (code M), 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 mirrors the line-level requirement, applied when the IPSI category appears on a document level allowance. In UBL these identifiers are in the supplier'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 "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

IPSI-categorised AllowanceCharge present but the seller carries no tax identifier
Seller VAT number placed in a generic identifier field instead of PartyTaxScheme
Tax representative provided 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.