BR-AF-02

Validation message

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

Explanation

When an invoice line uses category 'IGIC (Canary Islands tax)', the seller must have a VAT identifier (BT-31), tax registration identifier (BT-32), or tax representative VAT identifier (BT-63).

How to fix

Add a seller VAT ID or tax registration.

This field is required by §14 Abs. 4 Nr. 2 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to