Reference

BR-AG-05 IPSI line VAT rate must be zero or greater

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

Problem Description

ERROR

EN 16931 rule for IGIC/IPSI (Canary Islands, Ceuta, Melilla)

The IPSI category (the indirect tax of Ceuta and Melilla) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; unlike VAT-free categories it can carry a positive rate, but the rate must never be negative.

Solution

Set BT-152 (cbc:Percent) to a non-negative value such as 10.00; never use a negative rate for a "M" (IPSI) line.

Quick actions

Validate XML Convert invoice

Valid Examples

Line with category "M" (IPSI) and BT-152 = 10.00
Line with category "M" (IPSI) and BT-152 = 0

Invalid Examples

Line with category "M" (IPSI) and BT-152 = -10.00

Code Examples

Valid XML

<cac:ClassifiedTaxCategory>
  <cbc:ID>M</cbc:ID>
  <cbc:Percent>10.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Invalid XML

<cac:ClassifiedTaxCategory>
  <cbc:ID>M</cbc:ID>
  <cbc:Percent>-10.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Affected Fields

BT-152 Invoiced item VAT rate

BT-151 Invoiced item VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

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