BR-AG-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-AG-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)BR-AG-10 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-118, BT-121, BT-120.
What this rule requires
In UBL, the rule applies to each cac:TaxCategory inside cac:TaxTotal/cac:TaxSubtotal where the VAT category code cbc:ID is M (the code for IPSI, BT-118) and the tax scheme is VAT. The test requires that neither cbc:TaxExemptionReason (BT-120, VAT exemption reason text) nor cbc:TaxExemptionReasonCode (BT-121, VAT exemption reason code) is present. If either child element exists under such a cac:TaxCategory, the invoice fails this fatal rule.
How to fix
Remove cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode from the cac:TaxCategory whose cbc:ID is M and whose cac:TaxScheme/cbc:ID is VAT. If the system generates these fields for IPSI, change the mapping so that a VAT category code M is sent without any exemption reason fields.
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-10.
Validate an invoice against these rules · All release changes