BR-AF-03: IGIC discounts on the whole invoice need a seller tax number

What it means

A discount on the whole invoice (BG-20) has the VAT category IGIC (BT-95). The invoice must then carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) and/or the VAT identifier of the seller's tax representative (BT-63). One of them is enough.

Why it matters

The recipient and the tax authority need to know which registered taxpayer applied the discount and charged the tax. Without any tax number on the seller, the IGIC cannot be tied to anyone, and the invoice is rejected.

How to fix it

Enter your VAT or tax number in the seller details of your invoicing software, usually under company or business settings. If someone else invoices on your behalf as your tax representative, their VAT number in the tax representative section is enough.

The rule as published

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).

Business terms: BG-20, BT-31, BT-32, BT-63, BT-95

Where this rule applies