BR-IP-01: Match IPSI or IGIC use to the VAT breakdown

What it means

In UBL invoices and credit notes, the test checks category M under tax scheme VAT. It requires an IPSI entry in the VAT breakdown (BG-23, BT-118) when that category appears on a line (BG-25, BT-151), a whole-invoice discount (BG-20, BT-95) or a whole-invoice charge (BG-21, BT-102). It also counts matching line-level discounts and charges. Conversely, it disallows an IPSI breakdown entry when none of those sources uses IPSI. A required breakdown entry must contain exactly M in cbc:ID, without surrounding spaces. The CII wording requires an IGIC breakdown entry for IGIC lines, whole-invoice discounts or whole-invoice charges.

Why it matters

The breakdown needs to reflect the categories used in the document so that you can match its category entries to the underlying amounts.

How to fix it

Check the categories on your lines, discounts and charges against BT-118 in the VAT breakdown. In UBL, add a missing M entry under tax scheme VAT, or correct an unused M entry after checking the underlying categories. Do not remove a genuine category just to clear the error. For the CII wording, check whether IGIC use has a matching breakdown entry. Recheck your corrected 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 "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".

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

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

Where this rule applies