# BR-AG-06 IPSI allowance VAT rate must be zero or greater

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

## Problem Description

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

> **ERROR**: XRechnung 3.0

## Context and Significance

This is the allowance-level counterpart of BR-AG-05 for the IPSI category (the indirect tax of Ceuta and Melilla), which comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack.

## Solution

Set BT-96 (the allowance cac:TaxCategory/cbc:Percent) to a non-negative value such as 10.00; never use a negative rate.

- validate
- convert

## Valid Examples

- Document level allowance with category "M" (IPSI) and BT-96 = 10.00

## Invalid Examples

- Document level allowance with category "M" (IPSI) and BT-96 = -10.00

## Code Examples

### Valid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>-10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-96 Document level allowance VAT rate](/resources/xrechnung/bt-96-document-level-allowance-vat-rate)
- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)

## Related Rules

- [BR-AG-05](/resources/kosit-validator-errors/br-ag-05-ipsi-line-rate-zero-or-greater)
- [BR-AG-07](/resources/kosit-validator-errors/br-ag-07-ipsi-charge-rate-zero-or-greater)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.