BR-AF-03:When document level allowances use the IGIC VAT category, the seller must...
Fix: This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-20). Provide the required value in the free validator.
When document level allowances use the IGIC VAT category, the seller must have a proper tax identifier.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Seller VAT/Tax ID
What is BR-AF-03?
BR-AF-03 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 allowances require seller identification for tax compliance.
BR-AF-03 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-03
- ·Specification: EN 16931
How to Fix It
Identify the missing data
When document level allowances use the IGIC VAT category, the seller must have a proper tax identifier.
Provide the required value
This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-20).
Re-validate your invoice
Upload the corrected invoice to confirm BR-AF-03 is resolved.
Before / After
<Invoice> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </Invoice>
<Invoice> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </Invoice>
Technical Reference
Common Causes
- ·Allowance marked IGIC but seller identifier missing
- ·Seller tax registration not included
- ·Document level allowance added without checking identifier requirements
- ·ERP does not enforce identifier rules for IGIC allowances
- ·Seller identifier removed or not populated
Seeing this in production? The API handles BR-AF-03 automatically. See the fix response →
Frequently Asked Questions
When document level allowances use the IGIC VAT category, the seller must have a proper tax identifier.
This requires user input to resolve. Provide the correct value for `cac:AllowanceCharge` (BG-20). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.
Yes, BR-AF-03 is a critical error that will cause invoice rejection. It must be fixed before submission.
Many instances of BR-AF-03 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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