BR-FXEXT-AG-01: Ceuta and Melilla tax (category M) needs a VAT breakdown entry

What it means

In the Extended profile of Factur-X and ZUGFeRD, a normal invoice line (BG-25) with VAT category M (BT-151), a discount on the whole invoice (BT-95), a charge on the whole invoice (BT-102) or a logistics service charge with category M means the VAT breakdown (BG-23) must contain at least one entry with category code M (BT-118). Category M is the local indirect tax of Ceuta and Melilla. Lines with a subtype (BT-X-8) other than DETAIL, such as group headings or information lines, are not counted.

Why it matters

The VAT breakdown is the summary of VAT per category that the buyer books and the tax authority checks. If category M is used on the lines but missing from it, the VAT on the invoice cannot be reconciled and the invoice is rejected.

How to fix it

Look at the VAT summary at the bottom of the invoice. Add one row for category M with its taxable amount, rate and VAT amount, built from all the lines, discounts and charges in that category. If category M was chosen by mistake, change the VAT category on the line, discount or charge instead. Invoicing software normally builds the summary from the lines, so a gap usually means a line was edited by hand or given the wrong category.

The rule as published

An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) is “M” ("Ceuta and Mellita tax") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with “M” ("Ceuta and Melilla tax").

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

Where this rule applies