BR-IG-01: Match IGIC or IPSI categories to your VAT breakdown

What it means

For UBL invoices and credit notes, the source scan covers cac:ClassifiedTaxCategory and cac:AllowanceCharge/cac:TaxCategory throughout the document, selecting category L under the VAT tax scheme. This includes lines (BG-25, BT-151), discounts (BG-20, BT-95) and charges (BG-21, BT-102), including discounts and charges within lines. If a matching source exists, the VAT breakdown (BG-23) needs a category entry (BT-118) whose cbc:ID is exactly L. With no matching source, an L breakdown entry under the VAT tax scheme fails. The CII variants require an IPSI breakdown entry when IPSI is used.

Why it matters

Your tax summary needs to represent the tax categories actually used in the document.

How to fix it

Compare the categories on your lines, discounts and charges with those in your VAT breakdown. Add the missing category entry, or correct a category assigned by mistake. In UBL, write the breakdown code as exactly L, without surrounding spaces. Remove an unused breakdown entry if it is incorrect, then recheck your file.

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 "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".

Where EN 16931 (CII), XRechnung 3.0 (CII), France CTC (CII) run it, the rule reads:

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