BR-IP-04: IPSI charges need a seller VAT number or tax number

What it means

When a charge on the whole invoice (BG-21) uses VAT category IPSI (BT-102), the invoice must contain 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). In a UBL file the check looks for a company ID in the seller's tax details, or in the tax representative's tax details with tax scheme VAT. The CII rule sets word the same rule for IGIC, the Canary Islands general indirect tax, instead of IPSI.

Why it matters

Without any tax identifier for the seller, the recipient and the tax authority cannot tell who is accountable for the tax charged on the fee. The invoice is rejected.

How to fix it

In your invoicing software, open the details of your company as the seller and fill in the VAT number or the tax number. If someone represents you for tax purposes, enter their VAT number as the tax representative instead. If the charge should not carry IPSI, change its VAT category.

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).

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 "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-21, BT-31, BT-32, BT-63, BT-102

Where this rule applies