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Critical

BR-AF-1

IGIC (Canary Islands Tax) Used but No 'L' VAT Breakdown (BG-23), formerly BR-IG-1

What This Error Means

BR-AF-1 concerns IGIC, the general indirect tax of the Canary Islands (VAT category code L). If a line, document-level allowance or charge uses category L, the VAT breakdown must contain at least one breakdown with category L. The current KoSIT configuration (31 August 2026, CEN Schematron 1.3.16) prints the rule as [BR-AF-01]. Older configurations, for example the one of 31 October 2024 (CEN 1.3.12), report the same rule in UBL files as [BR-IG-01]; in CII it was already BR-AF-01. The text of the rule did not change. It is relevant for sellers or supplies subject to Canary Islands tax, not for normal German invoices. The rule is fatal.

How to Fix It

Add one cac:TaxSubtotal with category L per IGIC rate used, with taxable amount, tax amount and rate. If category L was set by mistake (for example as 'low rate'), change the lines to S with the German reduced rate of 7 %.

XML Example
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">105.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Fix Automatically

Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-AF-1, and corrects supported fields with a GoBD audit trail.

Open Smart Repair

Related Errors

Other commonly encountered validation errors

BR-S-1Standard Rate Used but No 'S' VAT Breakdown (BG-23)BR-O-1'Not Subject to VAT' Used but No Single 'O' VAT Breakdown (BG-23)BR-DE-1Payment Instructions Missing (BG-16)BR-DE-2Seller Contact Missing (BG-6)