BR-AG-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI"…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-AG-05]-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.
(cbc:Percent) >= 0BR-AG-05 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-152.
What this rule requires
The rule requires that for each invoice or credit note line where the item VAT category code is 'M' (the message calls this 'IPSI', but the test and applicability conditions use code 'M') and the tax scheme is VAT, the VAT rate must be 0 or greater. In UBL this is the value of cbc:Percent inside the matching cac:ClassifiedTaxCategory; in CII it is ram:RateApplicablePercent inside the matching ram:ApplicableTradeTax. A document fails if that rate is negative.
How to fix
Set the VAT rate to 0 or any non-negative number: in UBL, change cbc:Percent; in CII, change ram:RateApplicablePercent. Ensure the line's VAT category code is indeed 'M' and the tax scheme is 'VAT'; if the line should not have code 'M', correct the category code instead. Note that despite the message mentioning 'IPSI', the rule only applies to lines with category code 'M'.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-AG-05.
Validate an invoice against these rules · All release changes