BR-IG-02

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).

Official rule text

[BR-IG-02]-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 the rule applies

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

• BG-25
• BT-31
• BT-32
• BT-63
• BT-151

Technical check

Syntax

UBL · CIUS-RO (1.0.9)

Context

/ubl:Invoice | /cn:CreditNote

Test (must be true)

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "fatal",
  "ruleId": "BR-IG-02",
  "message": "[BR-IG-02]-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).",
  "xpath": "/…",
  "source": "schematron:cius-ro@1.0.9",
  "docUrl": "https://einvoice-api.eu/rules/br-ig-02.html"
}

Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.