BR-AG-06: An IPSI invoice discount needs a VAT rate of zero or more

What it means

On a discount on the whole invoice (BG-20) with the VAT category IPSI (BT-95), the tax of Ceuta and Melilla, the VAT rate of the discount (BT-96) must be 0 or higher. In the file this is the percentage in the discount's VAT category. A discount 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 discount cannot be worked out. The VAT breakdown cannot be checked against it, so the invoice is rejected.

How to fix it

On the invoice-level discount, set the VAT rate to the real IPSI percentage, normally the same rate as the lines it applies to, or to 0 if no tax applies. 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.

The rule as published

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

Business terms: BG-20, BT-95, BT-96

Where this rule applies