Reference

BR-AG-09 IPSI VAT amount must equal base times rate

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

Problem Description

ERROR

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

Context and Significance

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; this rule guarantees the declared IPSI VAT amount matches the base and rate exactly.

Solution

Compute BT-117 as BT-116 × BT-119 ÷ 100 (rounded to two decimals) and write it into the "M" (IPSI) cac:TaxSubtotal/cbc:TaxAmount, e.g. 100.00 × 10.00 % = 10.00.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-116 = 100.00, BT-119 = 10.00, BT-117 = 10.00

Invalid Examples

BT-116 = 100.00, BT-119 = 10.00, but BT-117 = 5.00

Code Examples

Valid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">10.00</cbc:TaxAmount>
  <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:TaxSubtotal>

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">5.00</cbc:TaxAmount>
  <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:TaxSubtotal>

Affected Fields

BT-117 VAT category tax amount

BT-116 VAT category taxable amount

BT-119 VAT category rate

Validation Tools

Official KoSIT Validator

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

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.