Peppol BIS Billing 3.0 · rule

BR-AG-04

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

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

When a document level charge (BG-21) 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). At least one seller tax identifier is required so that the IPSI charged can be attributed to a registered seller. In UBL these are the supplier's cac:PartyTaxScheme/cbc:CompanyID or the cac:TaxRepresentativeParty equivalent.

Official rule text

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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 charge present but no seller tax identifier on the invoice
Mapping only emits the seller VAT ID for standard-rated documents
Only the buyer's tax identifier was included

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.