BR-AG-01: IPSI on a line or charge needs an IPSI VAT breakdown

What it means

The invoice uses the VAT category IPSI (code M, the tax of Ceuta and Melilla) on an invoice line (BT-151), a discount on the whole invoice (BT-95) or a charge on the whole invoice (BT-102). When it does, the VAT breakdown (BG-23) must contain at least one entry whose VAT category code (BT-118) is IPSI.

Why it matters

The VAT breakdown is where the invoice shows the VAT for each category. If a category is used on the lines but missing from the breakdown, the totals cannot be reconciled with the lines. The recipient or the network then rejects the invoice.

How to fix it

Check which VAT category your invoicing software has put on the lines and on any whole-invoice discounts or charges. If IPSI is correct, recalculate or re-save the invoice so the software rebuilds the VAT breakdown, and add the IPSI row by hand if it is still missing. If IPSI is not correct, change the category on those lines to the right one and let the software recalculate.

The rule as published

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".

Business terms: BG-20, BG-21, BG-23, BG-25, BT-95, BT-102, BT-118, BT-151

Where this rule applies