BR-IG-04: IGIC charges need a seller VAT number or tax number

What it means

When a charge on the whole invoice (BG-21) uses VAT category L (IGIC, BT-102), 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 charges with category IPSI, the tax used in Ceuta and Melilla.

Why it matters

A charge such as shipping or a fee carries IGIC like any other amount, and the recipient needs to know which registered seller charged it. Without a tax identifier for the seller, 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. 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 a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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 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