BR-AG-04: An IPSI invoice charge needs a seller tax number

What it means

A charge on the whole invoice (BG-21), such as a shipping or handling fee, has the VAT category IPSI (BT-102), code M in the file, the tax of Ceuta and Melilla. The invoice must then contain the seller's VAT identifier (BT-31), the seller's tax registration identifier (BT-32) or the VAT identifier of the seller's tax representative (BT-63). The check looks for a tax number in the seller's tax details, or a VAT number in the tax representative's tax details.

Why it matters

The recipient and the tax authority need to know under which registration the seller charges IPSI. Without a tax number the invoice cannot be tied to a registered taxpayer, so it fails validation and is rejected.

How to fix it

Open the seller details in your invoicing software and fill in the VAT number or tax registration number of the business issuing the invoice. A VAT number for a tax representative named on the invoice also satisfies the rule. If the seller has no tax number, ask your accountant whether IPSI is the right category for that charge.

The rule as published

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).

Business terms: BG-21, BT-31, BT-32, BT-63, BT-102

Where this rule applies