What is BR-AF about?
BR-AF is the rule group for VAT category code "L" (IGIC), the Canary Islands tax "Impuesto General Indirecto Canario". It applies to transactions in the Canary Islands that fall under this regional tax system instead of Spanish VAT. Unlike true exemptions, a rate greater than 0 can apply here, so IGIC needs its own VAT breakdown with a taxable amount and a tax amount. For German B2B invoices IGIC is almost never relevant and shows up at most in business with the Canaries. The common thread: as soon as a line, an allowance or a charge carries the IGIC code, a matching IGIC row must appear in the VAT breakdown, the seller must be registered for tax, the rate must be 0 or greater, and taxable amount and tax amount must add up.
All rules in group BR-AF
If an invoice line, an allowance or a charge carries VAT category code IGIC, the VAT breakdown must contain at least one VAT breakdown line with VAT category code (BT-118) IGIC.
If an invoice line has VAT category code (BT-151) IGIC, the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
If a document level allowance has VAT category code (BT-95) IGIC, the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
If a document level charge has VAT category code (BT-102) IGIC, the invoice must contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
In an invoice line with VAT category code (BT-151) IGIC, the invoiced item VAT rate (BT-152) must be 0 or greater than 0.
In a document level allowance with VAT category code (BT-95) IGIC, the allowance VAT rate (BT-96) must be 0 or greater than 0.
In a document level charge with VAT category code (BT-102) IGIC, the charge VAT rate (BT-103) must be 0 or greater than 0.
For each VAT category rate (BT-119) in a VAT breakdown with VAT category code (BT-118) IGIC, the VAT category taxable amount (BT-116) must equal the sum of the net line amounts plus charges minus allowances that belong to IGIC at that rate.
The VAT category tax amount (BT-117) in a VAT breakdown line with VAT category code (BT-118) IGIC must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
A VAT breakdown line with VAT category code (BT-118) IGIC must not contain a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
Check BR-AF automatically
Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – you get every violation with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.