BR-IG-02: IGIC lines need a seller VAT number or tax number

What it means

When an invoice line uses VAT category L (IGIC, BT-151), the invoice must also identify the seller for tax. It needs at least one of: the seller's VAT number (BT-31), the seller's tax number (BT-32) or the VAT number of the seller's tax representative (BT-63). The test looks for any identifier in the seller's tax details, or a VAT number under the tax representative. The CII rule sets run the same check for lines with category IPSI, the tax used in Ceuta and Melilla.

Why it matters

The recipient needs to know which registered business charged the IGIC in order to book it, and the tax authority needs it to link the tax to a taxpayer. Without any tax identifier for the seller, the invoice is rejected.

How to fix it

In your invoicing software, open your company or seller settings and fill in your VAT number or tax number. For a seller in the Canary Islands this is often the Spanish tax number (NIF). If a tax representative issues the invoice for you, their VAT number also satisfies the rule.

The rule as published

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).

Where EN 16931 (CII), XRechnung 3.0 (CII), France CTC (CII) run it, the rule reads:

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-25, BT-31, BT-32, BT-63, BT-151

Where this rule applies