# BR-AF-04

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> 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).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AF-04/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

If a document-level charge uses the VAT category "IGIC", the invoice must contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). The statement capitalizes "Tax" in "Seller Tax registration identifier" and names no buyer identifier. The positive branch writes normalize-space(cbc:ID)='L'. The negative branch writes cbc:ID='L' and omits normalize-space. Both branches call exists and require the tax scheme. The test selects a charge with ChargeIndicator=true() and no space before =.

## What to change

On a charge coded L, send at least one of BT-31, BT-32, or BT-63.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A document-level charge uses category code L, and BT-31, BT-32, and BT-63 are all missing.

**Passes the stated condition.** That charge uses L, and at least one of BT-31, BT-32, or BT-63 is present.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[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:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
```

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