BR-AG-05: IPSI invoice lines need a VAT rate of zero or more

What it means

On an invoice line with the VAT category IPSI (BT-151), the tax of Ceuta and Melilla, the VAT rate of the invoiced item (BT-152) must be 0 or higher. In the file this is the percentage in the line's VAT category. A line with no rate at all also fails, because there is nothing to compare with zero.

Why it matters

A negative rate has no meaning for VAT, and a missing rate means the tax on the line cannot be worked out. The totals cannot be trusted, so the invoice is rejected.

How to fix it

On the failing line, set the VAT rate to the real IPSI percentage, or to 0 if the line carries no tax. Enter it as a plain percentage, for example 10 for 10 percent, and never as a negative number. If your software left the rate empty, fill it in rather than relying on the category alone.

The rule as published

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.

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

Where this rule applies