BR-AF-05: An IGIC line needs an IGIC rate of 0 or more

What it means

An invoice line (BG-25) has the VAT category IGIC (BT-151). Its VAT rate (BT-152) must then be present and 0 or greater. The test also fails when the rate is left out altogether. In the Factur-X, ZUGFeRD and Dutch NLCIUS for CII rule sets, the rate must be greater than 0, so 0 is not accepted there.

Why it matters

The rate is what the tax on the line is calculated from. A missing or negative rate makes the tax impossible to check, and the invoice is rejected.

How to fix it

On the line named in the error, set the tax rate to the IGIC percentage that applies to the item. If the item is not subject to IGIC, give it the category that fits instead. In the formats that need a rate above 0, a line at 0 percent needs a different category, such as zero rated or exempt.

The rule as published

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

Where SI-UBL 2.0 / NLCIUS (invoice), SI-UBL 2.0 / NLCIUS (credit note) run it, the rule reads:

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

Business terms: BG-25, BT-151, BT-152

Where this rule applies