errorbusinessEN 16931

BR-AF-01:When an invoice contains items, allowances, or charges with VAT category...

Fix: Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct.

When an invoice contains items, allowances, or charges with VAT category "IGIC" (Canary Islands indirect tax), the VAT breakdown must include at least one entry with the IGIC VAT category code.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
BLOCKED

Engine Classification

Financial or legal field · Modification blocked by policy

What is BR-AF-01?

BR-AF-01 is a fatal validation rule defined in the EN 16931 specification.

When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.

This error requires manual correction — financial fields are protected by policy.

Why This Error Matters

Invoice will be rejected by validation. IGIC invoices require proper VAT breakdown for Canary Islands tax compliance.

BR-AF-01 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.

Validator Behavior

  • ·Causes invoice rejection
  • ·Error returned: BR-AF-01
  • ·Specification: EN 16931

How to Fix It

1.

Identify the issue in your invoice

When an invoice contains items, allowances, or charges with VAT category "IGIC" (Canary Islands indirect tax), the VAT breakdown must include at least one entry with the IGIC VAT category code.

2.

Correct this in your invoicing software

Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct.

3.

Re-export and validate

Generate a new invoice export from your accounting system and re-validate to confirm BR-AF-01 is resolved.

Before / After

Failing XML
<Invoice>
  <cac:InvoiceLine>999.99</cac:InvoiceLine>
  <!-- Does not match expected calculation -->
</Invoice>
Corrected XML
<Invoice>
  <cac:InvoiceLine>100.00</cac:InvoiceLine>
  <!-- Matches expected calculation -->
</Invoice>

Technical Reference

SpecEN 16931
StrategySuggest adding IGIC VAT breakdown entry when IGIC items detected. User must confirm this is for Canary Islands trade as it affects which tax regime applies.

Common Causes

  • ·Line items marked as IGIC but VAT breakdown missing IGIC category
  • ·VAT breakdown not generated for IGIC transactions
  • ·ERP does not recognize IGIC as separate tax category
  • ·Manual invoice creation missed IGIC VAT breakdown requirement
  • ·Wrong VAT category code used in breakdown

Seeing this in production? The API handles BR-AF-01 automatically. See the fix response →

Frequently Asked Questions

When an invoice contains items, allowances, or charges with VAT category "IGIC" (Canary Islands indirect tax), the VAT breakdown must include at least one entry with the IGIC VAT category code.

Recalculate the value in `cac:InvoiceLine` to match the expected formula. Verify all contributing amounts are correct. You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Yes, BR-AF-01 is a critical error that will cause invoice rejection. It must be fixed before submission.

Many instances of BR-AF-01 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

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Last updated: 14 April 2026

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