What it means
A charge on the whole invoice (BG-21), such as freight or packaging, has the VAT category IGIC (BT-102). Its VAT rate (BT-103) must then be present and 0 or greater. The test also fails when the rate is left out altogether.
Why it matters
The rate decides which IGIC breakdown the charge adds to and how much tax is due on it. A missing or negative rate leaves the totals impossible to check, and the invoice is rejected.
How to fix it
Open the charge that applies to the whole invoice and set its tax rate to the IGIC percentage that applies to it. If the charge does not belong under IGIC at all, change its tax category to the one that fits.
The rule as published
In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero. Business terms: BG-21, BT-102, BT-103
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
Check your file
Drop your e-invoice to see whether BR-AF-07 still fails, and which other rules do.
Related rules
- BR-AE-07 Reverse-charge items must have a VAT rate of 0 (charge)
- BR-AG-07 An IPSI invoice charge needs a VAT rate of zero or more
- BR-E-07 Exempt items must have a VAT rate of 0 (charge)
- BR-G-07 Exports outside the EU must have a VAT rate of 0 (charge)
- BR-IC-07 Intra-community supplies must have a VAT rate of 0 (charge)
- BR-IG-07 IGIC charges need a VAT rate of 0 or more