BR-IG-05: IGIC lines need a VAT rate of 0 or more

What it means

When an invoice line (BG-25) uses VAT category L (IGIC, BT-151), the VAT rate of the line (BT-152) must be 0 or greater. The test reads the rate on the line's tax category and checks that it is at least 0, so an empty rate fails as well as a negative one. The CII rule sets run the same check for lines with category IPSI, the tax used in Ceuta and Melilla.

Why it matters

The VAT rate is what the tax on the line is worked out from. A missing or negative rate gives a figure nobody can use, so the totals and the VAT breakdown cannot be trusted and the invoice is rejected.

How to fix it

In your invoicing software, open the line and check its tax setting. Choose the IGIC rate that applies, such as the general rate (7 %), or 0 if the item is zero-rated. If the rate field is empty, fill it in rather than leaving it blank. A negative rate is never valid.

The rule as published

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

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

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