How do I fix BR-AF-02?

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.

Is BR-AF-02 a critical error?

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

Can BR-AF-02 be automatically fixed?

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.

errorEN 16931

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

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. It checks whether when invoice lines use the igic vat category, the seller must have a proper....

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

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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. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-AF-02
·Specification: EN 16931

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 →

Related Errors

BR-16

Invoice line must have an identifier

BR-24

Amount currency must match document currency

BR-AE-05

Reverse charge invoice line must have 0% VAT rate

Last updated: 27 February 2026

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Handle BR-AF-02 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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