BR-IG-03: IGIC discounts need a seller VAT number or tax number

What it means

When a discount on the whole invoice (BG-20) uses VAT category L (IGIC, BT-95), the invoice must give 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 discounts with category IPSI, the tax used in Ceuta and Melilla.

Why it matters

A discount that changes the IGIC base must be traceable to a registered seller. With no tax identifier for the seller, the recipient cannot book the invoice and the tax authority cannot link it to a taxpayer, so the invoice is rejected.

How to fix it

Open your company or seller settings in your invoicing software and fill in your VAT number or tax number. A discount on the whole invoice needs the same seller identification as a line does. If a tax representative issues the invoice for you, their VAT number also satisfies the rule.

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).

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

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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-20, BT-31, BT-32, BT-63, BT-95

Where this rule applies