errorbusinessEN 16931

BR-AF-02:When invoice lines use the IGIC VAT category, the seller must have a proper...

Fix: When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID). Provide the required value in the free validator.

When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID).

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT/Tax ID

What is BR-AF-02?

BR-AF-02 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.

Why This Error Matters

Invoice will be rejected by validation. IGIC invoices require seller tax identification for proper tax administration.

BR-AF-02 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-02
  • ·Specification: EN 16931

How to Fix It

1.

Identify the missing data

When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID).

2.

Provide the required value

When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID).

3.

Re-validate your invoice

Upload the corrected invoice to confirm BR-AF-02 is resolved.

Before / After

Failing XML
<Invoice>
  <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine>
</Invoice>
Corrected XML
<Invoice>
  <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine>
</Invoice>

Technical Reference

SpecEN 16931
StrategyRequires user input: Seller VAT Identifier (BT-31), Seller tax registration (BT-32), or Seller tax representative VAT ID (BT-63). Cannot derive - must come from verified business records.

Common Causes

  • ·Seller VAT identifier missing from IGIC invoice
  • ·Tax registration not provided for Canary Islands seller
  • ·ERP does not validate seller identifier for IGIC category
  • ·Manual invoice creation missed identifier requirement
  • ·Seller registered in Canary Islands but ID not on invoice

Seeing this in production? The API handles BR-AF-02 automatically. See the fix response →

Frequently Asked Questions

When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID).

When invoice lines use the IGIC VAT category, the seller must have a proper tax identifier (VAT ID, tax registration, or tax representative VAT ID). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Yes, BR-AF-02 is a critical error that will cause invoice rejection. It must be fixed before submission.

Many instances of BR-AF-02 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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