ValidateFin

BR-AG-04 - IPSI document charge needs a Seller tax ID

An invoice containing a document level charge (BG-21) whose VAT category code (BT-102) is IPSI must carry the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

BR-AG-04 - IPSI document charge needs a Seller tax ID

An invoice containing a document level charge (BG-21) whose VAT category code (BT-102) is IPSI must carry the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

VAT breakdownEN 16931BT-102 Error

What this rule checks

An invoice containing a document level charge (BG-21) whose VAT category code (BT-102) is IPSI must carry the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

How to fix it

Add BT-31, BT-32 or BT-63 for the seller.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-45Each VAT breakdown needs a taxable amountBR-46Each VAT breakdown needs a tax amountBR-47Each VAT breakdown needs a category codeBR-48Each VAT breakdown needs a rate (unless not subject to VAT)BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categories

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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